- Land Companies, Banner Elk
- Land Surveyor, Banner Elk - Land Surveying Services
- Landscape Contractors & Designers, Banner Elk
- Landscape Lighting, Banner Elk
- Landscaping, Banner Elk
- Lawn & Garden Equipment & Supplies, Banner Elk
- Lawn & Garden Services, Banner Elk
- Lawn Maintenance Services, Banner Elk
- Lawn Mowers & Power Equipment, Banner Elk
- Lawyers & Attorneys, Banner Elk
- Legal Professionals, Banner Elk
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- Lighting Fixtures & Equipment, Banner Elk
- Liquid & Bulk Storage, Banner Elk
- Liquor & Beer Manufacturers, Banner Elk
- Local & Short Haul Trucking Companies, Banner Elk
- Locks, Banner Elk
- Locksmiths, Banner Elk - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Banner Elk
- Lodging, Banner Elk
- Log Homes - Log Cabins Builders, Banner Elk - Building Contractors
- Long Haul Trucking Companies, Banner Elk
- Lutheran Church, Banner Elk
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