- Laboratories Dental, Watauga
- Laboratories Medical, Watauga
- Landscape Contractors & Designers, Watauga
- Landscaping, Watauga
- Language Schools, Watauga
- Late Night Restaurants, Watauga
- Laundromats & Dry-Cleaning, Coin-Operated, Watauga
- Lawn & Garden Equipment & Supplies, Watauga
- Lawn & Garden Services, Watauga
- Lawn Maintenance Services, Watauga
- Lawyers & Attorneys, Watauga
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- Legal & Tax Services, Watauga
- Legal Professionals, Watauga
- Libraries, Watauga
- Linens, Watauga
- Liquor Stores, Watauga
- Loans Personal, Watauga
- Loans Title Services, Watauga
- Locksmiths, Watauga - Residence, Commercial, Safe & Auto Car Locksmith
- Long Haul Trucking Companies, Watauga
- Lutheran Church, Watauga
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