- Leather cleaning service
- Leasing service
- Love hotel
- Law book store
- Labour club
- Labor union
- Luggage storage facility
- Line marking service
- Land registry office
- Lamination service
- Low income housing program
- Land planning authority
- Log cabins
- Laminating equipment supplier
- Laser tag center
- Light rail station
- Leagues club
- Lawn equipment rental service
- Lamp shade supplier
- Livestock producer