- Laboratories Dental, Hillsborough
- Laboratories Medical, Hillsborough
- Land Surveyor, Hillsborough - Land Surveying Services
- Landscape Contractors & Designers, Hillsborough
- Landscape Garden Services, Hillsborough
- Landscaping, Hillsborough
- Landscaping Materials & Supplies, Hillsborough
- Language Schools, Hillsborough
- Late Night Restaurants, Hillsborough
- Lawn & Garden Equipment & Supplies, Hillsborough
- Lawn & Garden Services, Hillsborough
- Lawn Maintenance Services, Hillsborough
- Lawn Mower Repair & Blade Sharpening Service, Hillsborough
- Lawn Mowers & Power Equipment, Hillsborough
- Lawyers & Attorneys, Hillsborough
- Leather Goods Cleaners & Dyers, Hillsborough
- Legal Professionals, Hillsborough
- License Services, Hillsborough
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- Life Insurance, Hillsborough
- Lighting Fixtures & Equipment, Hillsborough
- Liquor & Beer Manufacturers, Hillsborough
- Liquor Stores, Hillsborough
- Loans Agricultural, Hillsborough
- Loans Farm & Ranch, Hillsborough
- Locks, Hillsborough
- Locksmiths, Hillsborough - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Hillsborough
- Lodging, Hillsborough
- Lodging Services, Hillsborough
- Log Homes - Log Cabins Builders, Hillsborough - Building Contractors
- Long Haul Trucking Companies, Hillsborough
- Lp Gas Equipment & Supplies, Hillsborough
- Lumber & Lumber Products, Hillsborough
- Lumber & Lumber Products, Hillsborough
- Lumber Brokers, Hillsborough
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