- Land Surveyor, Sidney - Land Surveying Services
- Landscaping, Sidney
- Laundry Self Service, Sidney
- Lawn & Garden Equipment & Supplies, Sidney
- Lawn & Garden Services, Sidney
- Lawn & Garden Sprinkler Systems, Sidney
- Lawn Maintenance Services, Sidney
- Lawn Mowers & Power Equipment, Sidney
- Lawyers & Attorneys, Sidney
- Legal Professionals, Sidney
- Libraries, Sidney
- Life Insurance, Sidney
- Liquor Stores, Sidney
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- Livestock, Sidney
- Livestock Auctions, Sidney
- Livestock Auctions, Sidney
- Livestock Dealers, Sidney
- Livestock Feeding Service, Sidney
- Loans Personal, Sidney
- Local & Short Haul Trucking Companies, Sidney
- Lodging, Sidney
- Lodging Services, Sidney
- Long Haul Trucking Companies, Sidney
- Lumber & Lumber Products, Sidney
- Lumber & Lumber Products, Sidney
- Lutheran Church, Sidney
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