- Laboratories Dental, Santa Rosa Beach
- Laboratories Medical, Santa Rosa Beach
- Land Planning Services, Santa Rosa Beach
- Land Surveyor, Santa Rosa Beach - Land Surveying Services
- Landscape Contractors & Designers, Santa Rosa Beach
- Landscaping, Santa Rosa Beach
- Laser Hair Removal, Santa Rosa Beach
- Lawn & Garden Equipment & Supplies, Santa Rosa Beach
- Lawn & Garden Services, Santa Rosa Beach
- Lawn & Garden Sprinkler Systems, Santa Rosa Beach
- Lawn Maintenance Services, Santa Rosa Beach
- Lawyers & Attorneys, Santa Rosa Beach
- Legal & Tax Services, Santa Rosa Beach
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- Legal Professionals, Santa Rosa Beach
- Libraries, Santa Rosa Beach
- Lighting Fixtures & Equipment, Santa Rosa Beach
- Linens, Santa Rosa Beach
- Liquor Stores, Santa Rosa Beach
- Live Theaters, Santa Rosa Beach
- Locks, Santa Rosa Beach
- Locksmiths, Santa Rosa Beach - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Santa Rosa Beach
- Lodging, Santa Rosa Beach
- Lodging Services, Santa Rosa Beach
- Long Haul Trucking Companies, Santa Rosa Beach
- Lutheran Church, Santa Rosa Beach
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