- Labels & Tags, Amherst
- Labor Organizations, Amherst
- Land Surveyor, Amherst - Land Surveying Services
- Landscape Contractors & Designers, Amherst
- Landscaping, Amherst
- Laundromats & Dry-Cleaning, Coin-Operated, Amherst
- Lawn & Garden Equipment & Supplies, Amherst
- Lawn & Garden Services, Amherst
- Lawn Maintenance Services, Amherst
- Lawn Mowers & Power Equipment, Amherst
- Lawyers & Attorneys, Amherst
- Legal & Tax Services, Amherst
- Legal Professionals, Amherst
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- Libraries, Amherst
- License & Registry Services, Amherst
- Life Insurance, Amherst
- Liquor Stores, Amherst
- Livestock, Amherst
- Loans Personal, Amherst
- Local & Short Haul Trucking Companies, Amherst
- Locks, Amherst
- Locksmiths, Amherst - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Amherst
- Lodging, Amherst
- Long Haul Trucking Companies, Amherst
- Lottery Game Retailers, Amherst
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