| Screens-Door & Window | 358 |
| Seafood | 358 |
| Seafood-Whsle | 358 |
| Secretarial Services | 359 |
| Security Control Equipment, Systems & Monitoring | 359 |
| Security Guard & Patrol Service | 359 |
| Security Systems & Consultants | 359 |
| Senior Citizens’ Services | 360 |
| Septic Tanks & Systems-Cleaning | 360 |
| Septic Tanks & Systems-Contractors & Dealers | 360 |
| Septic Tanks-Treatment Supplies | 361 |
| Service Stations-Gasoline & Oil | 361 |
| Sewage Treatment Equipment-Service & Repair | 361 |
| Sewer Cleaning Equipment & Supplies | 361 |
| Sewer & Drain Cleaning | 362 |
| Sewing Contractors | 362 |
| Sewing Instruction | 362 |
| Sewing Machines-Household-Dealers | 362 |
| Sewing Machines-Industrial & Commercial | 362 |
| Sewing Machines-Service & Repair | 362 |
| Sharpening Service | 362 |
| Sheet Metal Work | 362 |
| Shelving | 362 |
| Sheriff’s Department | 362 |
| Ship Builders & Repairers | 363 |
| Shipping Services | 363 |
| Shoe Dyers | 363 |
| Shoe Repairing | 363 |
| Shoes | 363 |
| Shopping Centers & Malls | 363 |
| Shower Doors & Enclosures | 363 |
| Shrimp | 363 |
| Shrimp-Whsle | 363 |
| Shutters | 364 |
| Shutters-Hurricane | 364 |
| Siding Contractors | 365 |
| Siding Materials | 366 |
| Siding Materials-Whsle | 366 |
| Sightseeing Tours | 366 |
| Signs | 366 |
| Signs-Maintenance & Repairing | 367 |
| Sitting Services | 367 |
| Skating Equipment & Supplies | 367 |
| Skating Rinks | 367 |
| Skin Care | 367 |
| Sleep Disorders-Diagnosis & Treatment | 367 |
| Smoke Detectors & Alarms | 367 |
| Smokers’ Information & Treatment Centers | 367 |
| Snack Products | 367 |
| Soccer Clubs & Instruction | 368 |
| Social Security Counselors & Representatives | 368 |
| Social Security Services | 368 |
| Social Service Organizations | 368 |
| Social Services Information & Referral Programs | 369 |
| Sod & Sodding Service | 370 |
| Sound Systems & Equipment | 370 |
| Spas & Hot Tubs- Service & Repair | 370 |
| Spas-Day, Health & Beauty | 370 |
| Speech & Language Pathologists | 370 |
| Spiritual Consultants | 370 |
| Sporting Goods | 370 |
| Sports Bars | 376 |