- Laboratories Dental, Middle Island
- Laboratories Medical, Middle Island
- Land Surveyor, Middle Island - Land Surveying Services
- Landscape Contractors & Designers, Middle Island
- Landscaping, Middle Island
- Laundry Self Service, Middle Island
- Lawn & Garden Equipment & Supplies, Middle Island
- Lawn & Garden Services, Middle Island
- Lawn & Garden Sprinkler Systems, Middle Island
- Lawn Maintenance Services, Middle Island
- Lawyers & Attorneys, Middle Island
- Legal & Tax Services, Middle Island
- Legal Professionals, Middle Island
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- Libraries, Middle Island
- Lightning Protection Installation, Middle Island
- Limousine Service, Middle Island
- Liquor Stores, Middle Island
- Livestock, Middle Island
- Livestock Equipment & Supplies, Middle Island
- Locks, Middle Island
- Locksmiths, Middle Island - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Middle Island
- Lodging, Middle Island
- Long Haul Trucking Companies, Middle Island
- Lutheran Church, Middle Island
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