- Livestock producer
- Livestock breeder
- Live music bar
- Limousine service
- Little league field
- Lymph drainage therapist
- Laser equipment supplier
- Laundromat
- Leather repair service
- Leather goods supplier
- Life insurance agency
- Luggage repair service
- Leather goods manufacturer
- Lasik surgeon
- Legal affairs bureau
- Laser hair removal service
- Local history museum
- Love hotel
- Log cabins
- Lido