- Labor & Employment Consultants, Gainesville
- Land Surveyor, Gainesville - Land Surveying Services
- Laser Hair Removal, Gainesville
- Laser Printers, Gainesville - Office Supplies
- Late Night Restaurants, Gainesville
- Laundromats & Dry-Cleaning, Coin-Operated, Gainesville
- Laundry Equipment Rental & Leasing, Gainesville
- Laundry Self Service, Gainesville
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Gainesville
- Lawn & Garden Equipment & Supplies, Gainesville
- Lawn & Garden Services, Gainesville
- Lawn Mowers & Power Equipment, Gainesville
- Lawyers & Attorneys, Gainesville
- Lead Testing, Detection & Removal - Commercial & Industrial, Gainesville - Lead Paint
- Lead Testing, Detection & Removal - Residential, Gainesville - Lead Paint
- Leak Detecting Instruments, Gainesville
- Legal & Tax Services, Gainesville
- Legal Professionals, Gainesville
- Life Insurance, Gainesville
- Liquor Stores, Gainesville
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- Live Theaters, Gainesville
- Livestock, Gainesville
- Livestock Auctions, Gainesville
- Livestock Auctions, Gainesville
- Livestock Dealers, Gainesville
- Livestock Equipment & Supplies, Gainesville
- Living Word Church, Gainesville
- Loans Check Cashing, Gainesville
- Loans Personal, Gainesville
- Local & Short Haul Trucking Companies, Gainesville
- Locks, Gainesville
- Locksmiths, Gainesville - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Gainesville
- Lodging, Gainesville
- Lodging Services, Gainesville
- Long Haul Trucking Companies, Gainesville
- Lp Gas Equipment & Supplies, Gainesville
- Lumber & Lumber Products, Gainesville
- Lumber & Lumber Products, Gainesville
- Lutheran Church, Gainesville
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