- Laboratories Medical, San Pablo
- Landscape Contractors & Designers, San Pablo
- Landscaping, San Pablo
- Late Night Restaurants, San Pablo
- Laundromats & Dry-Cleaning, Coin-Operated, San Pablo
- Laundry & Dry Cleaning Equipment & Supplies, San Pablo - Cleaners & Dryers Sales, Repair, Service & Leasing
- Lawn & Garden Decor & Ornaments, San Pablo
- Lawyers & Attorneys, San Pablo
- Legal & Tax Services, San Pablo
- Legal Professionals, San Pablo
- Libraries, San Pablo
- Life Insurance, San Pablo
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- Liquor Stores, San Pablo
- Loans Check Cashing, San Pablo
- Loans Personal, San Pablo
- Local & Short Haul Trucking Companies, San Pablo
- Locks, San Pablo
- Locksmiths, San Pablo - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, San Pablo
- Lodging, San Pablo
- Lodging Services, San Pablo
- Long Haul Trucking Companies, San Pablo
- Lutheran Church, San Pablo
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