- Laboratories Dental, Sun City
- Laboratories Medical, Sun City
- Ladder & Lift Equipment & Machine Rental, Sun City
- Landscape Contractors & Designers, Sun City
- Landscape Garden Services, Sun City
- Landscaping, Sun City
- Landscaping Materials & Supplies, Sun City
- Late Night Restaurants, Sun City
- Lawn & Garden Decor & Ornaments, Sun City
- Lawn & Garden Equipment & Supplies, Sun City
- Lawn & Garden Services, Sun City
- Lawn & Garden Sprinkler Systems, Sun City
- Lawn Maintenance Services, Sun City
- Lawyers & Attorneys, Sun City
- Lead Testing, Detection & Removal - Commercial & Industrial, Sun City - Lead Paint
- Lead Testing, Detection & Removal - Residential, Sun City - Lead Paint
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- Legal & Tax Services, Sun City
- Legal Professionals, Sun City
- Life Insurance, Sun City
- Lingerie & Underwear for Women, Sun City - Bras, Panties, Bustiers, Corsets & More
- Liquor & Beer Manufacturers, Sun City
- Liquor Stores, Sun City
- Loans Personal, Sun City
- Locks, Sun City
- Locksmiths, Sun City - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Sun City
- Lodging, Sun City
- Lodging Services, Sun City
- Lumber & Lumber Products, Sun City
- Lumber & Lumber Products, Sun City
- Lutheran Church, Sun City
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