- Land transport and transport via pipelines
- Latin american restaurants
- Legal activities
- Libraries, archives, museums and other cultural activities
- Labor and employment law
- Library and archives activities
- Logging
- Landscape care and maintenance service activities
- Loan companies
- Lighting stores
- Locksmiths
- Legal and accounting activities
- Life insurance
- Leasing of intellectual property and similar products, except copyrighted works
- Lodging
- Local medical services
- Laser hair removal service
- Lighting store
- Livery company
- Labor union