| label paper | laboratories-dental | laboratory testing |
| labor lawyers | labor organizations | land conservation |
| landscape counseling | landscape planning | land surveyors |
| language school | laser dentistry | laundry |
| laundry commercial | laundry self service | lawn service |
| lawyer | leather goods | leather goods stores |
| legal counsel | legal prosecution | legal services |
| legislative body | legislative government | library |
| life insurance | lighting fixture parts | lime |
| linen supply | liquor | liquor retail |
| liquor store | lithographics | livestock services |
| loan brokers | loan correspondents | local passenger transportation |
| local school | local transit | local trucking |
| local trucking with storage | locksmith | locksmith supplies |
| lodging | lodging places | logging |
| loose leaf binders | luggage | luggage goods stores |
| luggage wholesale manufacturers | lumber | lumber services |
| luxury car rental |
