- Lamp Shades, Gatlinburg
- Lamps & Lamp Shades Retail, Gatlinburg - Desk, Table & Floor Lamps
- Land Surveyor, Gatlinburg - Land Surveying Services
- Landscape Contractors & Designers, Gatlinburg
- Landscaping, Gatlinburg
- Late Night Restaurants, Gatlinburg
- Laundry Self Service, Gatlinburg
- Lawn & Garden Services, Gatlinburg
- Lawn Maintenance Services, Gatlinburg
- Lawyers & Attorneys, Gatlinburg
- Legal Forms & Supplies , Gatlinburg
- Legal Professionals, Gatlinburg
- Libraries, Gatlinburg
- Life Rafts, Inflatable Boats & Accessories, Gatlinburg - Life Jackets, etc
- Limousine Service, Gatlinburg
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- Linens, Gatlinburg
- Lingerie & Underwear for Women, Gatlinburg - Bras, Panties, Bustiers, Corsets & More
- Liquor Stores, Gatlinburg
- Loans Personal, Gatlinburg
- Locks, Gatlinburg
- Locksmiths, Gatlinburg - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Gatlinburg
- Lodging, Gatlinburg
- Lodging Services, Gatlinburg
- Log Homes - Log Cabins Builders, Gatlinburg - Building Contractors
- Luggage & Accessories , Gatlinburg
- Lumber & Lumber Products, Gatlinburg
- Lumber & Lumber Products, Gatlinburg
- Lutheran Church, Gatlinburg
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