- Land Surveyor, Merrill - Land Surveying Services
- Lawn & Garden Equipment & Supplies, Merrill
- Lawn & Garden Services, Merrill
- Lawn & Garden Sprinkler Systems, Merrill
- Lawn & Garden Supplies & Equipment, Merrill
- Lawn Maintenance Services, Merrill
- Lawyers & Attorneys, Merrill
- Legal Professionals, Merrill
- Libraries, Merrill
- Licensed Counselors, Merrill
- Life Insurance, Merrill
- Liquor Stores, Merrill
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- Live Theaters, Merrill
- Livestock, Merrill
- Livestock Dealers, Merrill
- Loans Personal, Merrill
- Local & Short Haul Trucking Companies, Merrill
- Locksmiths, Merrill - Residence, Commercial, Safe & Auto Car Locksmith
- Lodging, Merrill
- Long Haul Trucking Companies, Merrill
- Lumber & Lumber Products, Merrill
- Lumber & Lumber Products, Merrill
- Lutheran Church, Merrill
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