- Laboratories Dental, Middleton
- Laboratories Medical, Middleton
- Landscape Contractors & Designers, Middleton
- Landscaping, Middleton
- Landscaping Materials & Supplies, Middleton
- Laser Printers, Middleton - Office Supplies
- Late Night Restaurants, Middleton
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Middleton
- Lawn & Garden Equipment & Supplies, Middleton
- Lawn & Garden Services, Middleton
- Lawn & Garden Sprinkler Systems, Middleton
- Lawn & Garden Supplies & Equipment, Middleton
- Lawn Maintenance Services, Middleton
- Lawn Mowers & Power Equipment, Middleton
- Lawyers & Attorneys, Middleton
- Leather Goods, Middleton
- Leather Tanning & Finishing Manufacturers, Middleton
- Legal & Tax Services, Middleton
- Legal Professionals, Middleton
- Lexus Dealers, Middleton
- Libraries, Middleton
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- Life Insurance, Middleton
- Lighting Fixtures & Equipment, Middleton
- Lighting Fixtures Repair, Maintenance & Installation, Middleton
- Lime & Limestone, Middleton
- Liquor Stores, Middleton
- Live Theaters, Middleton
- Livestock, Middleton
- Livestock Producers, Middleton
- Loans Personal, Middleton
- Locks, Middleton
- Locksmiths, Middleton - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Middleton
- Lodging, Middleton
- Lodging Services, Middleton
- Long Haul Trucking Companies, Middleton
- Lumber & Lumber Products, Middleton
- Lumber & Lumber Products, Middleton
- Lumber & Wood Products Manufacturers, Middleton
- Lumber Companies, Middleton - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Middleton
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