- Labor Organizations, San Marcos
- Laboratories Biological, San Marcos
- Laboratories Medical, San Marcos
- Laboratory Equipment Repair & Service, San Marcos
- Ladies Ready To Wear, San Marcos
- Lake Management Services, San Marcos
- Land Planning Services, San Marcos
- Land Surveyor, San Marcos - Land Surveying Services
- Landscape Contractors & Designers, San Marcos
- Landscaping, San Marcos
- Landscaping Materials & Supplies, San Marcos
- Laser Equipment Repair & Service, San Marcos
- Late Night Restaurants, San Marcos
- Latin American Restaurants, San Marcos
- Laundry Equipment Rental & Leasing, San Marcos
- Laundry Self Service, San Marcos
- Law Libraries, San Marcos
- Lawn & Garden Equipment & Supplies, San Marcos
- Lawn & Garden Services, San Marcos
- Lawn & Garden Sprinkler Systems, San Marcos
- Lawn & Garden Supplies & Equipment, San Marcos
- Lawn Maintenance Services, San Marcos
- Lawn Mower Repair & Blade Sharpening Service, San Marcos
- Lawyers & Attorneys, San Marcos
- Leather Goods Stores & Dealers, San Marcos
- Legal & Tax Services, San Marcos
- Legal Professionals, San Marcos
- Libraries, San Marcos
- Licensed Counselors, San Marcos
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- Life Insurance, San Marcos
- Lighting Fixtures & Equipment, San Marcos
- Lighting Fixtures Repair, Maintenance & Installation, San Marcos
- Limousine Service, San Marcos
- Linens, San Marcos
- Lingerie & Underwear for Women, San Marcos - Bras, Panties, Bustiers, Corsets & More
- Lions Clubs, San Marcos
- Liquor Stores, San Marcos
- Livestock, San Marcos
- Livestock Dealers, San Marcos
- Livestock Equipment & Supplies, San Marcos
- Livestock Services, San Marcos
- Loans Personal, San Marcos
- Loans Title Services, San Marcos
- Local & Short Haul Trucking Companies, San Marcos
- Locks, San Marcos
- Locksmiths, San Marcos - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, San Marcos
- Lodging, San Marcos
- Lodging Services, San Marcos
- Logistics Freight, San Marcos
- Long Haul Trucking Companies, San Marcos
- Lp Gas Equipment & Supplies, San Marcos
- Lubricating Oils , San Marcos - Motor Oil
- Luggage & Accessories , San Marcos
- Lumber & Lumber Products, San Marcos
- Lumber & Lumber Products, San Marcos
- Luncheonette Restaurants, San Marcos
- Lutheran Church, San Marcos
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