- Laboratories Medical, Attalla
- Late Night Restaurants, Attalla
- Lawyers & Attorneys, Attalla
- Legal Clinics, Attalla
- Legal Professionals, Attalla
- Life Insurance, Attalla
- Liquor Stores, Attalla
- Livestock, Attalla
- Livestock Equipment & Supplies, Attalla
- Loans Check Cashing, Attalla
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- Loans Personal, Attalla
- Loans Title Services, Attalla
- Lodging, Attalla
- Lodging Services, Attalla
- Long Haul Trucking Companies, Attalla
- Lp Gas Equipment & Supplies, Attalla
- Lumber Brokers, Attalla
- Lumber Companies, Attalla - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Attalla
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