- Labor Organizations, Salem
- Lamp Shades, Salem
- Lamps & Lamp Shades Retail, Salem - Desk, Table & Floor Lamps
- Landscape Contractors & Designers, Salem
- Landscaping, Salem
- Late Night Restaurants, Salem
- Lawn & Garden Equipment & Supplies, Salem
- Lawn Mower Repair & Blade Sharpening Service, Salem
- Lawn Mowers & Power Equipment, Salem
- Lawyers & Attorneys, Salem
- Legal & Tax Services, Salem
- Legal Professionals, Salem
- Libraries, Salem
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- Life Insurance, Salem
- Liquor Stores, Salem
- Livestock, Salem
- Livestock Dealers, Salem
- Loans Check Cashing, Salem
- Loans Personal, Salem
- Lodging, Salem
- Lodging Services, Salem
- Long Haul Trucking Companies, Salem
- Lumber & Lumber Products, Salem
- Lumber & Lumber Products, Salem
- Lumber Companies, Salem - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Salem
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