- Lakes & Ponds Construction Maintenance Restoration & Control, Millersburg
- Land Surveyor, Millersburg - Land Surveying Services
- Landscape Contractors & Designers, Millersburg
- Landscaping, Millersburg
- Landscaping Materials & Supplies, Millersburg
- Lawn & Garden Equipment & Supplies, Millersburg
- Lawn & Garden Services, Millersburg
- Lawn Maintenance Services, Millersburg
- Lawn Mower Repair & Blade Sharpening Service, Millersburg
- Lawn Mowers & Power Equipment, Millersburg
- Lawyers & Attorneys, Millersburg
- Leather Apparel Goods Manufacturers, Millersburg
- Leather Goods, Millersburg
- Legal Professionals, Millersburg
- Libraries, Millersburg
- License Services, Millersburg
- Life Insurance, Millersburg
- Lighting Fixtures & Equipment, Millersburg
- Lime & Limestone, Millersburg
- Liquor & Beer Manufacturers, Millersburg
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- Liquor Stores, Millersburg
- Livestock, Millersburg
- Livestock Auctions, Millersburg
- Livestock Auctions, Millersburg
- Loans Agricultural, Millersburg
- Loans Personal, Millersburg
- Local & Short Haul Trucking Companies, Millersburg
- Lodging, Millersburg
- Log Homes - Log Cabins Builders, Millersburg - Building Contractors
- Loggers, Millersburg
- Logging Contractors & Supplies, Millersburg
- Long Haul Trucking Companies, Millersburg
- Lubricating Oils , Millersburg - Motor Oil
- Lumber & Lumber Products, Millersburg
- Lumber & Lumber Products, Millersburg
- Lumber & Wood Products Manufacturers, Millersburg
- Lumber Brokers, Millersburg
- Lumber Companies, Millersburg - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Millersburg
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