- Labor & Employment Consultants, Fernandina Beach
- Laboratories Medical, Fernandina Beach
- Land Surveyor, Fernandina Beach - Land Surveying Services
- Landscape Contractors & Designers, Fernandina Beach
- Landscaping, Fernandina Beach
- Landscaping Materials & Supplies, Fernandina Beach
- Laser Game Centers, Fernandina Beach
- Late Night Restaurants, Fernandina Beach
- Laundry & Dry Cleaning Equipment & Supplies, Fernandina Beach - Cleaners & Dryers Sales, Repair, Service & Leasing
- Lawn & Garden Services, Fernandina Beach
- Lawn Maintenance Services, Fernandina Beach
- Lawyers & Attorneys, Fernandina Beach
- Legal & Tax Services, Fernandina Beach
- Legal Professionals, Fernandina Beach
- Libraries, Fernandina Beach
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- Licensed Counselors, Fernandina Beach
- Liquor Stores, Fernandina Beach
- Live Theaters, Fernandina Beach
- Livestock, Fernandina Beach
- Loans Personal, Fernandina Beach
- Local & Short Haul Trucking Companies, Fernandina Beach
- Locks, Fernandina Beach
- Locksmiths, Fernandina Beach - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Fernandina Beach
- Lodging, Fernandina Beach
- Long Haul Trucking Companies, Fernandina Beach
- Lumber & Lumber Products, Fernandina Beach
- Lumber Brokers, Fernandina Beach
- Lutheran Church, Fernandina Beach
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