- Land Surveyor, Homer - Land Surveying Services
- Landscape Contractors & Designers, Homer
- Landscaping, Homer
- Laundry Self Service, Homer
- Lawn & Garden Equipment & Supplies, Homer
- Lawn & Garden Services, Homer
- Lawn Hydroseeding, Homer
- Lawn Mowers & Power Equipment, Homer
- Lawyers & Attorneys, Homer
- Legal & Tax Services, Homer
- Legal Professionals, Homer
- Libraries, Homer
- Life Insurance, Homer
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- Life Support Equipment, Homer
- Liquid Transportation - Non Hazardous, Homer
- Liquor & Beer Manufacturers, Homer
- Liquor Stores, Homer
- Livestock, Homer
- Locks, Homer
- Locksmiths, Homer - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Homer
- Lodging, Homer
- Lodging Hostels, Homer
- Lodging Services, Homer
- Long Haul Trucking Companies, Homer
- Lutheran Church, Homer
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