- Legal activities
- Latin american restaurants
- Land transport and transport via pipelines
- Library and archives activities
- Libraries, archives, museums and other cultural activities
- Landscape care and maintenance service activities
- Loan companies
- Labor and employment law
- Life insurance
- Locksmiths
- Logging
- Lighting stores
- Legal and accounting activities
- Lobbyists and political consultants
- Leasing construction machinery
- Leasing of intellectual property and similar products, except copyrighted works
- Liquor store
- Lodge
- Lumber store
- Lawn mower store