- Linens store
- Leather goods store
- Lingerie store
- Live music venue
- Lawn sprinkler system contractor
- Lottery retailer
- Loan agency
- Logistics service
- Lounge
- Law book store
- Lasik surgeon
- Landscape architect
- Landscape lighting designer
- Leather exporter
- Lapidary
- Law school
- Leasing service
- Land registry office
- Local government office
- Life insurance agency