- Laboratories Dental, Dunedin
- Laboratories Medical, Dunedin
- Land Surveyor, Dunedin - Land Surveying Services
- Landscape Lighting, Dunedin
- Late Night Restaurants, Dunedin
- Laundry Self Service, Dunedin
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Dunedin
- Lawn & Garden Equipment & Supplies, Dunedin
- Lawn & Garden Services, Dunedin
- Lawn & Garden Sprinkler Systems, Dunedin
- Lawn & Garden Supplies & Equipment, Dunedin
- Lawn Maintenance Services, Dunedin
- Lawyers & Attorneys, Dunedin
- Lead Testing, Detection & Removal - Commercial & Industrial, Dunedin - Lead Paint
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- Lead Testing, Detection & Removal - Residential, Dunedin - Lead Paint
- Legal & Tax Services, Dunedin
- Legal Professionals, Dunedin
- Letter Shop & Addressing Services, Dunedin
- Libraries, Dunedin
- Linen Supply Services, Dunedin
- Liquor Stores, Dunedin
- Loans Personal, Dunedin
- Locks, Dunedin
- Locksmiths, Dunedin - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Dunedin
- Lodging, Dunedin
- Lodging Services, Dunedin
- Lutheran Church, Dunedin
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