- Laboratories Medical, Sanibel
- Lamp Repair, Sanibel
- Lamp Shades, Sanibel
- Lamps & Lamp Shades Retail, Sanibel - Desk, Table & Floor Lamps
- Land Surveyor, Sanibel - Land Surveying Services
- Landscape Contractors & Designers, Sanibel
- Landscaping, Sanibel
- Landscaping Materials & Supplies, Sanibel
- Lawn & Garden Consultants, Sanibel
- Lawn & Garden Equipment & Supplies, Sanibel
- Lawn & Garden Services, Sanibel
- Lawn & Garden Sprinkler Systems, Sanibel
- Lawn Maintenance Services, Sanibel
- Lawn Mowers & Power Equipment, Sanibel
- Lawyers & Attorneys, Sanibel
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- Legal Professionals, Sanibel
- Libraries, Sanibel
- Life Insurance, Sanibel
- Lighting Fixtures & Equipment, Sanibel
- Lighting Fixtures Repair, Maintenance & Installation, Sanibel
- Limousine Service, Sanibel
- Liquor Stores, Sanibel
- Loans Personal, Sanibel
- Locks, Sanibel
- Locksmiths, Sanibel - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Sanibel
- Lodging, Sanibel
- Lodging Services, Sanibel
- Long Haul Trucking Companies, Sanibel
- Luncheonette Restaurants, Sanibel
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