- Labor Organizations, Saint Simons Island
- Laboratories Medical, Saint Simons Island
- Lamp Shades, Saint Simons Island
- Lamps & Lamp Shades Retail, Saint Simons Island - Desk, Table & Floor Lamps
- Land Surveyor, Saint Simons Island - Land Surveying Services
- Landscape Contractors & Designers, Saint Simons Island
- Landscaping, Saint Simons Island
- Late Night Restaurants, Saint Simons Island
- Lawn & Garden Equipment & Supplies, Saint Simons Island
- Lawn & Garden Services, Saint Simons Island
- Lawn & Garden Sprinkler Systems, Saint Simons Island
- Lawn Maintenance Services, Saint Simons Island
- Lawn Mowers & Power Equipment, Saint Simons Island
- Lawn Spraying & Treatment, Saint Simons Island
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- Lawyers & Attorneys, Saint Simons Island
- Legal & Tax Services, Saint Simons Island
- Legal Professionals, Saint Simons Island
- Legislative Analysts & Consultants, Saint Simons Island
- Libraries, Saint Simons Island
- Licensed Counselors, Saint Simons Island
- Life Insurance, Saint Simons Island
- Linens, Saint Simons Island
- Liquor Stores, Saint Simons Island
- Loans Personal, Saint Simons Island
- Lodging, Saint Simons Island
- Lodging Services, Saint Simons Island
- Lutheran Church, Saint Simons Island
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