- Labor Organizations, Tonawanda
- Laboratories Medical, Tonawanda
- Land Surveyor, Tonawanda - Land Surveying Services
- Landscape Contractors & Designers, Tonawanda
- Landscaping, Tonawanda
- Laundry & Dry Cleaning Equipment & Supplies, Tonawanda - Cleaners & Dryers Sales, Repair, Service & Leasing
- Lawn & Garden Equipment & Supplies, Tonawanda
- Lawn & Garden Services, Tonawanda
- Lawn Maintenance Services, Tonawanda
- Lawn Mower Repair & Blade Sharpening Service, Tonawanda
- Lawn Mowers & Power Equipment, Tonawanda
- Lawyers & Attorneys, Tonawanda
- Legal & Tax Services, Tonawanda
- Legal Professionals, Tonawanda
- Libraries, Tonawanda
- Lighting Consultants & Designers, Tonawanda
- Liquid Waste Treatment, Tonawanda
- Liquor Stores, Tonawanda
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- Live Theaters, Tonawanda
- Livestock, Tonawanda
- Livestock Dealers, Tonawanda
- Living Room Furniture, Tonawanda
- Loans Personal, Tonawanda
- Local & Short Haul Trucking Companies, Tonawanda
- Locks, Tonawanda
- Locksmiths, Tonawanda - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Tonawanda
- Lodging, Tonawanda
- Lodging Services, Tonawanda
- Logistics Freight, Tonawanda
- Long Haul Trucking Companies, Tonawanda
- Lubricating Oils , Tonawanda - Motor Oil
- Lumber & Lumber Products, Tonawanda
- Lumber & Lumber Products, Tonawanda
- Lumber Companies, Tonawanda - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Tonawanda
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