- Labor Organizations, Waterville
- Laboratories Dental, Waterville
- Laboratories Medical, Waterville
- Land Surveyor, Waterville - Land Surveying Services
- Landscape Contractors & Designers, Waterville
- Landscape Garden Services, Waterville
- Landscaping, Waterville
- Language Schools, Waterville
- Late Night Restaurants, Waterville
- Laundromats & Dry-Cleaning, Coin-Operated, Waterville
- Lawn & Garden Equipment & Supplies, Waterville
- Lawn & Garden Services, Waterville
- Lawn Mowers & Power Equipment, Waterville
- Lawyers & Attorneys, Waterville
- Lebanese Restaurants, Waterville
- Legal & Tax Services, Waterville
- Legal Professionals, Waterville
- Libraries, Waterville
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- Licensed Counselors, Waterville
- Lighting Fixtures & Equipment, Waterville
- Limousine Service, Waterville
- Liquor Stores, Waterville
- Live Theaters, Waterville
- Living Room Furniture, Waterville
- Loans Personal, Waterville
- Locks, Waterville
- Locksmiths, Waterville - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Waterville
- Lodging, Waterville
- Lodging Services, Waterville
- Log Homes - Log Cabins Builders, Waterville - Building Contractors
- Long Haul Trucking Companies, Waterville
- Lumber & Lumber Products, Waterville
- Lumber & Lumber Products, Waterville
- Lutheran Church, Waterville
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