- Laboratories Dental, Payson
- Laboratories Medical, Payson
- Land Planning Services, Payson
- Land Surveyor, Payson - Land Surveying Services
- Landscape Contractors & Designers, Payson
- Landscape Design & Installation, Payson
- Landscaping, Payson
- Landscaping Materials & Supplies, Payson
- Late Night Restaurants, Payson
- Lawn & Garden Equipment & Supplies, Payson
- Lawn & Garden Sprinkler Systems, Payson
- Lawyers & Attorneys, Payson
- Legal & Tax Services, Payson
- Legal Professionals, Payson
- Libraries, Payson
- Life Insurance, Payson
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- Liquor Stores, Payson
- Livestock, Payson
- Loans Check Cashing, Payson
- Loans Title Services, Payson
- Local & Short Haul Trucking Companies, Payson
- Locks, Payson
- Locksmiths, Payson - Residence, Commercial, Safe & Auto Car Locksmith
- Locksmiths Equipment & Supplies, Payson
- Lodging, Payson
- Lodging Services, Payson
- Log Homes - Log Cabins Builders, Payson - Building Contractors
- Long Haul Trucking Companies, Payson
- Lp Gas Equipment & Supplies, Payson
- Lumber & Wood Products Manufacturers, Payson
- Lumber Companies, Payson - Wholesale, Manufacturers & Suppliers
- Lutheran Church, Payson
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