- Land Surveyor, Kalkaska - Land Surveying Services
- Landscape Contractors & Designers, Kalkaska
- Landscaping, Kalkaska
- Lawn & Garden Chemicals, Insecticides & Fertilizers, Kalkaska
- Lawn & Garden Equipment & Supplies, Kalkaska
- Lawn Mower Repair & Blade Sharpening Service, Kalkaska
- Lawn Mowers & Power Equipment, Kalkaska
- Lawyers & Attorneys, Kalkaska
- Legal Professionals, Kalkaska
- Licensed Counselors, Kalkaska
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- Limousine Service, Kalkaska
- Liquor Stores, Kalkaska
- Livestock, Kalkaska
- Loans Personal, Kalkaska
- Local & Short Haul Trucking Companies, Kalkaska
- Lodging, Kalkaska
- Log Homes - Log Cabins Builders, Kalkaska - Building Contractors
- Long Haul Trucking Companies, Kalkaska
- Long Term Care Facility, Kalkaska
- Lutheran Church, Kalkaska
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