- Laboratories Dairy, Hugoton
- Landscape Contractors & Designers, Hugoton
- Landscaping, Hugoton
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Hugoton
- Lawn & Garden Equipment & Supplies, Hugoton
- Lawn & Garden Services, Hugoton
- Lawn Maintenance Services, Hugoton
- Lawn Mower Repair & Blade Sharpening Service, Hugoton
- Lawn Mowers & Power Equipment, Hugoton
- Lawyers & Attorneys, Hugoton
- Legal Professionals, Hugoton
- Libraries, Hugoton
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- Life Insurance, Hugoton
- Liquid Transportation - Non Hazardous, Hugoton
- Liquor Stores, Hugoton
- Livestock, Hugoton
- Livestock Equipment & Supplies, Hugoton
- Loans Personal, Hugoton
- Lodging, Hugoton
- Long Haul Trucking Companies, Hugoton
- Lumber & Lumber Products, Hugoton
- Lumber & Lumber Products, Hugoton
- Lutheran Church, Hugoton
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