- Laboratories Medical, Sebastopol
- Land Surveyor, Sebastopol - Land Surveying Services
- Landscape Contractors & Designers, Sebastopol
- Landscape Garden Services, Sebastopol
- Landscaping, Sebastopol
- Landscaping Materials & Supplies, Sebastopol
- Laundromats & Dry-Cleaning, Coin-Operated, Sebastopol
- Lawn & Garden Equipment & Supplies, Sebastopol
- Lawn & Garden Services, Sebastopol
- Lawn Maintenance Services, Sebastopol
- Lawn Mower Repair & Blade Sharpening Service, Sebastopol
- Lawn Mowers & Power Equipment, Sebastopol
- Lawyers & Attorneys, Sebastopol
- Leather Goods, Sebastopol
- Leather Goods Cleaners & Dyers, Sebastopol
- Leather Tanning & Finishing Manufacturers, Sebastopol
- Legal & Tax Services, Sebastopol
- Legal Professionals, Sebastopol
- Letter Signs, Sebastopol
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- Libraries, Sebastopol
- Life Insurance, Sebastopol
- Lighting Fixtures & Equipment, Sebastopol
- Lighting Fixtures Repair, Maintenance & Installation, Sebastopol
- Liquid & Bulk Storage, Sebastopol
- Liquid Transportation - Non Hazardous, Sebastopol
- Liquor & Beer Manufacturers, Sebastopol
- Liquor Stores, Sebastopol
- Livestock, Sebastopol
- Loans Personal, Sebastopol
- Local & Short Haul Trucking Companies, Sebastopol
- Locks, Sebastopol
- Locksmiths, Sebastopol - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Sebastopol
- Lodging, Sebastopol
- Long Haul Trucking Companies, Sebastopol
- Lumber & Lumber Products, Sebastopol
- Lutheran Church, Sebastopol
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