- Labor & Employment Consultants, Carmel
- Lamp Repair, Carmel
- Landscape Contractors & Designers, Carmel
- Landscape Garden Services, Carmel
- Landscape Lighting, Carmel
- Landscaping, Carmel
- Laundromats & Dry-Cleaning, Coin-Operated, Carmel
- Lawn & Garden Equipment & Supplies, Carmel
- Lawn & Garden Services, Carmel
- Lawn Maintenance Services, Carmel
- Lawyers & Attorneys, Carmel
- Leather Goods Stores & Dealers, Carmel
- Legal & Tax Services, Carmel
- Legal Professionals, Carmel
- Libraries, Carmel
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- Life Insurance, Carmel
- Linens, Carmel
- Liquid Waste Treatment, Carmel
- Liquor Stores, Carmel
- Live Theaters, Carmel
- Livestock, Carmel
- Livestock Dealers, Carmel
- Local & Short Haul Trucking Companies, Carmel
- Locks, Carmel
- Locksmiths, Carmel - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Carmel
- Lodging, Carmel
- Lodging Services, Carmel
- Lumber & Lumber Products, Carmel
- Lutheran Church, Carmel
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