- Labor Organizations, New Castle
- Laboratories Medical, New Castle
- Lamp Shades, New Castle
- Lamps & Lamp Shades Retail, New Castle - Desk, Table & Floor Lamps
- Landscape Contractors & Designers, New Castle
- Landscaping, New Castle
- Laundromats & Dry-Cleaning, Coin-Operated, New Castle
- Lawn & Garden Chemicals, Insecticides & Fertilizers, New Castle
- Lawn & Garden Equipment & Supplies, New Castle
- Lawn & Garden Services, New Castle
- Lawn & Garden Sprinkler Systems, New Castle
- Lawn Maintenance Services, New Castle
- Lawn Mowers & Power Equipment, New Castle
- Lawyers & Attorneys, New Castle
- Legal Clinics, New Castle
- Legal Professionals, New Castle
- Libraries, New Castle
- License Services, New Castle
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- Life Insurance, New Castle
- Liquor Stores, New Castle
- Livestock, New Castle
- Livestock Dealers, New Castle
- Livestock Trailers, New Castle
- Loans Check Cashing, New Castle
- Loans Personal, New Castle
- Loans Title Services, New Castle
- Local & Short Haul Trucking Companies, New Castle
- Locks, New Castle
- Locksmiths, New Castle - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, New Castle
- Lodging, New Castle
- Long Haul Trucking Companies, New Castle
- Lubricating Oils , New Castle - Motor Oil
- Lumber & Wood Products Manufacturers, New Castle
- Lumber Companies, New Castle - Wholesale, Manufacturers & Suppliers
- Lutheran Church, New Castle
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