- Laboratories Medical, Athens
- Land Companies, Athens
- Land Surveyor, Athens - Land Surveying Services
- Landscape Contractors & Designers, Athens
- Landscaping, Athens
- Laser Printers, Athens - Office Supplies
- Late Night Restaurants, Athens
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Athens
- Lawn & Garden Equipment & Supplies, Athens
- Lawn & Garden Services, Athens
- Lawn & Garden Sprinkler Systems, Athens
- Lawn Furnishings, Athens
- Lawn Maintenance Services, Athens
- Lawn Mower Repair & Blade Sharpening Service, Athens
- Lawn Mowers & Power Equipment, Athens
- Lawyers & Attorneys, Athens
- Legal Professionals, Athens
- License Services, Athens
- Licensed Counselors, Athens
- Life Insurance, Athens
- Lighting Fixtures & Equipment, Athens
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- Lighting Fixtures Repair, Maintenance & Installation, Athens
- Liquor Stores, Athens
- Live Theaters, Athens
- Livestock, Athens
- Livestock Commission, Athens
- Livestock Dealers, Athens
- Livestock Services, Athens
- Loans Agricultural, Athens
- Loans Check Cashing, Athens
- Loans Personal, Athens
- Loans Title Services, Athens
- Locks, Athens
- Locksmiths, Athens - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Athens
- Lodging, Athens
- Lodging Services, Athens
- Long Haul Trucking Companies, Athens
- Lumber & Lumber Products, Athens
- Lumber & Lumber Products, Athens
- Lutheran Church, Athens
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