- Labor Organizations, Columbia City
- Land Surveyor, Columbia City - Land Surveying Services
- Landscape Contractors & Designers, Columbia City
- Landscaping, Columbia City
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Columbia City
- Lawn & Garden Services, Columbia City
- Lawn & Tree Service, Columbia City
- Lawn Furnishings, Columbia City
- Lawn Maintenance Services, Columbia City
- Lawyers & Attorneys, Columbia City
- Legal Professionals, Columbia City
- Lending Services, Columbia City
- Libraries, Columbia City
- License Bureaus Motor Vehicles, Columbia City
- Licensed Counselors, Columbia City
- Lighting Fixtures & Equipment, Columbia City
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- Liquor Stores, Columbia City
- Livestock, Columbia City
- Livestock Trailers, Columbia City
- Loans Agricultural, Columbia City
- Loans Check Cashing, Columbia City
- Loans Personal, Columbia City
- Loans Title Services, Columbia City
- Local & Short Haul Trucking Companies, Columbia City
- Locks, Columbia City
- Locksmiths, Columbia City - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Columbia City
- Lodging, Columbia City
- Long Haul Trucking Companies, Columbia City
- Lumber & Lumber Products, Columbia City
- Lumber & Lumber Products, Columbia City
- Lutheran Church, Columbia City
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