| label paper | labels-paper manufacturers | laboratories-dental |
| laboratory testing | labor lawyers | labor organizations |
| land conservation | landscape counseling | landscape planning |
| land surveyors | language school | lapidary work |
| 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 equipment |
| lighting fixture parts | linen supply | liquefied petroleum gas dealers |
| liquor | liquor retail | liquor store |
| lithographics | livestock | loan brokers |
| loan correspondents | local passenger transportation | local school |
| local transit | local trucking | local trucking with storage |
| locksmith | locksmith supplies | lodging |
| lodging places | loose leaf binders | luggage |
| luggage goods stores | lumber | luxury car rental |
