- Labor Organizations, Philomath
- Land Surveyor, Philomath - Land Surveying Services
- Landscape Contractors & Designers, Philomath
- Landscape Garden Services, Philomath
- Landscaping, Philomath
- Laundry & Dry Cleaning Equipment & Supplies, Philomath - Cleaners & Dryers Sales, Repair, Service & Leasing
- Lawn & Garden Equipment & Supplies, Philomath
- Lawn & Garden Services, Philomath
- Lawn Maintenance Services, Philomath
- Libraries, Philomath
- Life Insurance, Philomath
- Liquor Stores, Philomath
- Livestock, Philomath
- Livestock Equipment & Supplies, Philomath
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- Loans Personal, Philomath
- Local & Short Haul Trucking Companies, Philomath
- Lodging, Philomath
- Log & Lumber Hauling, Philomath
- Loggers, Philomath
- Logging Contractors & Supplies, Philomath
- Logging Equipment & Supplies, Philomath
- Logging Equipment & Supplies Manufacturers, Philomath
- Long Haul Trucking Companies, Philomath
- Lumber & Lumber Products, Philomath
- Lumber & Lumber Products, Philomath
- Lumber Companies, Philomath - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Philomath
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