- Laboratories Medical, Morro Bay
- Laboratories Pathological, Morro Bay
- Landscape Contractors & Designers, Morro Bay
- Landscaping, Morro Bay
- Late Night Restaurants, Morro Bay
- Law School, Morro Bay
- Lawn & Garden Equipment & Supplies, Morro Bay
- Lawn & Garden Services, Morro Bay
- Lawn Maintenance Services, Morro Bay
- Lawyers & Attorneys, Morro Bay
- Leather Goods & Luggage Repair, Morro Bay
- Legal & Tax Services, Morro Bay
- Legal Documents Preparation Services, Morro Bay - Legal Forms
- Legal Professionals, Morro Bay
- Life Insurance, Morro Bay
- Lighting Consultants, Morro Bay
- Lighting Contractors, Morro Bay
- Lighting Fixtures & Equipment, Morro Bay
- Limousine Service, Morro Bay
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- Linen Supply Services, Morro Bay
- Liquid & Bulk Storage, Morro Bay
- Liquid Transportation - Non Hazardous, Morro Bay
- Liquor Stores, Morro Bay
- Livestock, Morro Bay
- Loans Check Cashing, Morro Bay
- Loans Personal, Morro Bay
- Loans Title Services, Morro Bay
- Locks, Morro Bay
- Locksmiths, Morro Bay - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Morro Bay
- Lodging, Morro Bay
- Lodging Services, Morro Bay
- Long Haul Trucking Companies, Morro Bay
- Lp Gas Equipment & Supplies, Morro Bay
- Lumber & Lumber Products, Morro Bay
- Lumber & Lumber Products, Morro Bay
- Lutheran Church, Morro Bay
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