- Laboratories Dental, Middleburg
- Laboratories Medical, Middleburg
- Land Companies, Middleburg
- Landscape Contractors & Designers, Middleburg
- Landscape Lighting, Middleburg
- Landscaping, Middleburg
- Landscaping Materials & Supplies, Middleburg
- Late Night Restaurants, Middleburg
- Laundromats & Dry-Cleaning, Coin-Operated, Middleburg
- Laundry Equipment Rental & Leasing, Middleburg
- Lawn & Garden Equipment & Supplies, Middleburg
- Lawn & Garden Services, Middleburg
- Lawn Maintenance Services, Middleburg
- Lawn Mower Repair & Blade Sharpening Service, Middleburg
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- Lawn Mowers & Power Equipment, Middleburg
- Lawyers & Attorneys, Middleburg
- Legal & Tax Services, Middleburg
- Legal Professionals, Middleburg
- Life Insurance, Middleburg
- Liquor Stores, Middleburg
- Livestock, Middleburg
- Loans Personal, Middleburg
- Locks, Middleburg
- Locksmiths, Middleburg - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Middleburg
- Logging Contractors & Supplies, Middleburg
- Long Haul Trucking Companies, Middleburg
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