- Lodging
- Lodge
- Liquor store
- Local government office
- Learning center
- Laundromat
- Lighting store
- Leisure centre
- Lawn mower repair service
- Land registry office
- Library
- Luggage store
- Legal affairs bureau
- Landscaping supply store
- Landscaper
- Lumber store
- Legally defined lodging
- Lawn mower store
- Logistics service
- Lottery shop