- Land Surveyor, Upper Sandusky - Land Surveying Services
- Late Night Restaurants, Upper Sandusky
- Laundromats & Dry-Cleaning, Coin-Operated, Upper Sandusky
- Laundry Self Service, Upper Sandusky
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Upper Sandusky
- Lawn & Garden Equipment & Supplies, Upper Sandusky
- Lawn & Garden Services, Upper Sandusky
- Lawn Maintenance Services, Upper Sandusky
- Lawn Mower Repair & Blade Sharpening Service, Upper Sandusky
- Lawn Mowers & Power Equipment, Upper Sandusky
- Lawn Spraying & Treatment, Upper Sandusky
- Lawyers & Attorneys, Upper Sandusky
- Legal Professionals, Upper Sandusky
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- Libraries, Upper Sandusky
- Licensed Counselors, Upper Sandusky
- Lime & Limestone, Upper Sandusky
- Liquor Stores, Upper Sandusky
- Livestock, Upper Sandusky
- Livestock Equipment & Supplies, Upper Sandusky
- Loading Dock Equipment, Upper Sandusky
- Loans Personal, Upper Sandusky
- Local & Short Haul Trucking Companies, Upper Sandusky
- Lodging, Upper Sandusky
- Long Haul Trucking Companies, Upper Sandusky
- Lp Gas Equipment & Supplies, Upper Sandusky
- Lutheran Church, Upper Sandusky
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