- Laboratories-Medical
- Labour Organisations
- Landscape Architects
- Landscape Contractors & Designers
- Laundries
- Lawn Movers-Sales & Rental
- Lawyers
- Leather Goods-Retail
- Legal Services
- Lighting Systems & Equipment
- Linens-Retail
- Liquor Stores
- Liquor-Retail
- Liquor-Wholesale & Manufacturers
- Loans
- Locksmiths
- Locksmiths
- Lumber-Retail