- Landscape Contractors & Designers, Gardner
- Landscaping, Gardner
- Landscaping Materials & Supplies, Gardner
- Late Night Restaurants, Gardner
- Lawn & Garden Decor & Ornaments, Gardner
- Lawn & Garden Equipment & Supplies, Gardner
- Lawn & Garden Services, Gardner
- Lawn & Garden Sprinkler Systems, Gardner
- Lawn Maintenance Services, Gardner
- Lawn Mowers & Power Equipment, Gardner
- Lawyers & Attorneys, Gardner
- Legal & Tax Services, Gardner
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- Legal Professionals, Gardner
- Libraries, Gardner
- Life Insurance, Gardner
- Liquor Stores, Gardner
- Loans Personal, Gardner
- Lodging, Gardner
- Lodging Services, Gardner
- Long Haul Trucking Companies, Gardner
- Lumber & Lumber Products, Gardner
- Lumber & Lumber Products, Gardner
- Lutheran Church, Gardner
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