- Laboratories Dental, Cortland
- Laboratories Medical, Cortland
- Lakes & Ponds Construction Maintenance Restoration & Control, Cortland
- Landscape Contractors & Designers, Cortland
- Landscaping, Cortland
- Landscaping Materials & Supplies, Cortland
- Laundromats & Dry-Cleaning, Coin-Operated, Cortland
- Lawn & Garden Equipment & Supplies, Cortland
- Lawn & Garden Services, Cortland
- Lawn Maintenance Services, Cortland
- Lawn Mowers & Power Equipment, Cortland
- Lawyers & Attorneys, Cortland
- Legal Professionals, Cortland
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- Libraries, Cortland
- Licensed Counselors, Cortland
- Life Insurance, Cortland
- Liquor Stores, Cortland
- Livestock, Cortland
- Locks, Cortland
- Locksmiths, Cortland - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Cortland
- Long Haul Trucking Companies, Cortland
- Lumber & Lumber Products, Cortland
- Lumber & Lumber Products, Cortland
- Lutheran Church, Cortland
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