- Labor Organizations, San Carlos
- Laboratories Dental, San Carlos
- Laboratories Medical, San Carlos
- Laboratories X-Ray, San Carlos
- Land Surveyor, San Carlos - Land Surveying Services
- Landscape Contractors & Designers, San Carlos
- Landscape Garden Services, San Carlos
- Landscaping, San Carlos
- Landscaping Materials & Supplies, San Carlos
- Late Night Restaurants, San Carlos
- Lawn & Garden Equipment & Supplies, San Carlos
- Lawn & Garden Services, San Carlos
- Lawn & Garden Sprinkler Systems, San Carlos
- Lawn Maintenance Services, San Carlos
- Lawn Mower Repair & Blade Sharpening Service, San Carlos
- Lawyers & Attorneys, San Carlos
- Legal & Tax Services, San Carlos
- Legal Professionals, San Carlos
- Libraries, San Carlos
- Life Insurance, San Carlos
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- Lighting Fixtures & Equipment, San Carlos
- Lighting Fixtures Repair, Maintenance & Installation, San Carlos
- Limousine Service, San Carlos
- Linens & Towels Manufacturers, San Carlos
- Liquor & Beer Manufacturers, San Carlos
- Liquor Stores, San Carlos
- Loans Personal, San Carlos
- Local & Short Haul Trucking Companies, San Carlos
- Locks, San Carlos
- Locksmiths, San Carlos - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, San Carlos
- Lodging, San Carlos
- Lodging Services, San Carlos
- Lubricating Oils , San Carlos - Motor Oil
- Luggage & Accessories , San Carlos
- Luggage Wholesale, San Carlos
- Lumber & Lumber Products, San Carlos
- Lumber & Lumber Products, San Carlos
- Lumber Companies, San Carlos - Wholesale, Manufacturers & Suppliers
- Lutheran Church, San Carlos
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