- Laundry Self Service, Sidney
- Lawn & Garden Equipment & Supplies, Sidney
- Lawn Mowers & Power Equipment, Sidney
- Lawyers & Attorneys, Sidney
- Legal & Tax Services, Sidney
- Legal Professionals, Sidney
- Libraries, Sidney
- Life Insurance, Sidney
- Limousine Service, Sidney
- Linen Supply Services, Sidney
- Liquor Stores, Sidney
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- Livestock, Sidney
- Livestock Trailers, Sidney
- Loans Personal, Sidney
- Lodging, Sidney
- Lodging Services, Sidney
- Long Haul Trucking Companies, Sidney
- Lubricating Oils , Sidney - Motor Oil
- Lumber & Lumber Products, Sidney
- Lumber & Lumber Products, Sidney
- Lumber Companies, Sidney - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Sidney
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