- Lexus dealer
- Leather wholesaler
- Lamp repair service
- Legally defined lodging
- Log cabins
- Land surveying office
- Landscaping supply store
- Lingerie manufacturer
- Lighting contractor
- Lock Store
- Legal affairs bureau
- LPG conversion
- Lamination service
- Laminating equipment supplier
- Lasik surgeon
- License bureau
- Lawn irrigation equipment supplier
- Lost property office
- Law book store
- Lido