- Lodi (6,809 Companies)
- Loleta (22 Companies)
- Loma Linda (1,161 Companies)
- Loma Mar (19 Companies)
- Loma Rica (3 Companies)
- Lomita (1,773 Companies)
- Lompoc (2,716 Companies)
- Lone Pine (103 Companies)
- Long Barn (32 Companies)
- Long Beach (26,542 Companies)
- Lookout (8 Companies)
- Loomis (1,122 Companies)
- Los Alamitos (3,086 Companies)
- Los Alamos (55 Companies)
- Los Altos (2,673 Companies)
- Los Altos Hills (3 Companies)
- Los Angeles (179,434 Companies)
- Los Banos (1,831 Companies)
- Los Gatos (5,383 Companies)
- Los Molinos (161 Companies)
- Los Olivos (221 Companies)
- Los Osos (833 Companies)
- Lost Hills (91 Companies)
- Lotus (63 Companies)
- Lower Lake (180 Companies)
- Loyalton (18 Companies)
- Lucerne (92 Companies)
- Lucerne Valley (116 Companies)
- Ludlow (4 Companies)
- Lynwood (1,992 Companies)
- Lytle Creek (24 Companies)
- Macdoel (26 Companies)
- Mad River (21 Companies)
- Madeline (4 Companies)
- Menifee (2,598 Companies)
- Menlo Park (3,824 Companies)
- Mentone (302 Companies)
- Merced (5,661 Companies)
- Meridian (39 Companies)
- Meyers (4 Companies)
- Mi Wuk Village (33 Companies)
- Middletown (302 Companies)
- Midpines (38 Companies)
- Midway City (219 Companies)
- Milford (4 Companies)
- Mill Creek (4 Companies)
- Mill Valley (3,413 Companies)
- Millbrae (1,380 Companies)
- Millersville (2 Companies)
- Millville (42 Companies)
- Milpitas (5,310 Companies)
- Mineral (2 Companies)
- Mira Loma (1,867 Companies)
- Mira Mesa (1 Company)
- Miramonte (19 Companies)
- Miranda (14 Companies)
- Mission Hills (1,361 Companies)
- Mission Viejo (5,813 Companies)
- Modesto (19,641 Companies)
- Mojave (495 Companies)
- Mokelumne Hill (87 Companies)
- Monarch Beach (2 Companies)
- Mono Hot Springs (2 Companies)
- Monrovia (3,372 Companies)
- Montague (149 Companies)
- Montara (38 Companies)
