- Labor Organizations, Manheim
- Laboratories Medical, Manheim
- Land Surveyor, Manheim - Land Surveying Services
- Landscape Contractors & Designers, Manheim
- Landscape Garden Equipment, Manheim
- Landscaping, Manheim
- Landscaping Materials & Supplies, Manheim
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Manheim
- Lawn & Garden Equipment & Supplies, Manheim
- Lawn & Garden Services, Manheim
- Lawn Maintenance Services, Manheim
- Lawn Mower Repair & Blade Sharpening Service, Manheim
- Lawn Mowers & Power Equipment, Manheim
- Lawyers & Attorneys, Manheim
- Legal & Tax Services, Manheim
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- Legal Professionals, Manheim
- Libraries, Manheim
- License Services, Manheim
- Lighting Fixtures & Equipment, Manheim
- Limousine Service, Manheim
- Liquid Transportation - Non Hazardous, Manheim
- Livestock, Manheim
- Loans Personal, Manheim
- Lodging, Manheim
- Lodging Services, Manheim
- Long Haul Trucking Companies, Manheim
- Lumber & Lumber Products, Manheim
- Lumber & Lumber Products, Manheim
- Lumber Companies, Manheim - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Manheim
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