- Laboratories Medical, Nogales
- Land Surveyor, Nogales - Land Surveying Services
- Late Night Restaurants, Nogales
- Lawn & Garden Equipment & Supplies, Nogales
- Lawn Mowers & Power Equipment, Nogales
- Lawyers & Attorneys, Nogales
- Leather Apparel Goods Manufacturers, Nogales
- Leather Goods, Nogales
- Legal & Tax Services, Nogales
- Legal Professionals, Nogales
- Libraries, Nogales
- Life Insurance, Nogales
- Linens & Towels Manufacturers, Nogales
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- Liquor Stores, Nogales
- Livestock, Nogales
- Loans Personal, Nogales
- Locks, Nogales
- Locksmiths, Nogales - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Nogales
- Lodging, Nogales
- Lodging Services, Nogales
- Logistics Freight, Nogales
- Long Haul Trucking Companies, Nogales
- Luggage & Accessories , Nogales
- Lumber Companies, Nogales - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Nogales
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