- Laboratories Dental, Opelika
- Laboratories Medical, Opelika
- Lace Wholesale & Retail, Opelika
- Land Companies, Opelika
- Land Surveyor, Opelika - Land Surveying Services
- Landscape Contractors & Designers, Opelika
- Landscaping, Opelika
- Landscaping Materials & Supplies, Opelika
- Laser Printers, Opelika - Office Supplies
- Late Night Restaurants, Opelika
- Laundry Equipment Rental & Leasing, Opelika
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Opelika
- Lawn & Garden Equipment & Supplies, Opelika
- Lawn & Garden Services, Opelika
- Lawn & Tree Service, Opelika
- Lawn Maintenance Services, Opelika
- Lawn Mower Repair & Blade Sharpening Service, Opelika
- Lawn Mowers & Power Equipment, Opelika
- Lawyers & Attorneys, Opelika
- Learning Disabilities Evaluation & Consultation, Opelika
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- Legal Professionals, Opelika
- Lending Services, Opelika
- Licensed Counselors, Opelika
- Life Insurance, Opelika
- Linens, Opelika
- Liquor & Beer Manufacturers, Opelika
- Liquor Stores, Opelika
- Livestock, Opelika
- Loans Check Cashing, Opelika
- Loans Personal, Opelika
- Loans Title Services, Opelika
- Locks, Opelika
- Locksmiths, Opelika - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Opelika
- Lodging, Opelika
- Lodging Services, Opelika
- Long Haul Trucking Companies, Opelika
- Lubricating Oils , Opelika - Motor Oil
- Lumber Brokers, Opelika
- Lutheran Church, Opelika
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