- Labor & Employment Consultants, Gardnerville
- Laboratories Dental, Gardnerville
- Laboratories Medical, Gardnerville
- Land Planning Services, Gardnerville
- Landscape Contractors & Designers, Gardnerville
- Landscape Design & Installation, Gardnerville
- Landscape Garden Services, Gardnerville
- Landscaping, Gardnerville
- Landscaping Materials & Supplies, Gardnerville
- Language Schools, Gardnerville
- Late Night Restaurants, Gardnerville
- Laundromats & Dry-Cleaning, Coin-Operated, Gardnerville
- Lawn & Garden Equipment & Supplies, Gardnerville
- Lawn & Garden Services, Gardnerville
- Lawn Hydroseeding, Gardnerville
- Lawn Maintenance Services, Gardnerville
- Lawn Mower Repair & Blade Sharpening Service, Gardnerville
- Lawn Mowers & Power Equipment, Gardnerville
- Lawyers & Attorneys, Gardnerville
- Lead Inspection, Testing & Consulting, Gardnerville - Lead Paint
- Legal & Tax Services, Gardnerville
- Legal Professionals, Gardnerville
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- Life Insurance, Gardnerville
- Lighting & Electrical Equipment Rental & Leasing, Gardnerville
- Lighting Consultants, Gardnerville
- Lighting Consultants & Designers, Gardnerville
- Lighting Contractors, Gardnerville
- Lighting Fixtures Repair, Maintenance & Installation, Gardnerville
- Liquor Stores, Gardnerville
- Livestock, Gardnerville
- Livestock Equipment & Supplies, Gardnerville
- Loans Personal, Gardnerville
- Local & Short Haul Trucking Companies, Gardnerville
- Locks, Gardnerville
- Locksmiths, Gardnerville - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Gardnerville
- Lodging, Gardnerville
- Long Haul Trucking Companies, Gardnerville
- Lot Clearing Contractors, Gardnerville
- Lp Gas Equipment & Supplies, Gardnerville
- Lumber & Lumber Products, Gardnerville
- Lumber & Lumber Products, Gardnerville
- Lutheran Church, Gardnerville
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