- Laboratories Medical, Gilmer
- Land Surveyor, Gilmer - Land Surveying Services
- Landscape Contractors & Designers, Gilmer
- Landscaping, Gilmer
- Late Night Restaurants, Gilmer
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Gilmer
- Lawn & Garden Equipment & Supplies, Gilmer
- Lawn & Garden Services, Gilmer
- Lawn Maintenance Services, Gilmer
- Lawn Mowers & Power Equipment, Gilmer
- Lawyers & Attorneys, Gilmer
- Legal Clinics, Gilmer
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- Legal Professionals, Gilmer
- Life Insurance, Gilmer
- Liquid Waste Treatment, Gilmer
- Livestock, Gilmer
- Loans Check Cashing, Gilmer
- Loans Personal, Gilmer
- Local & Short Haul Trucking Companies, Gilmer
- Lodging, Gilmer
- Long Haul Trucking Companies, Gilmer
- Lumber & Lumber Products, Gilmer
- Lumber & Lumber Products, Gilmer
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