| Resorts | 175 |
| Restaurants | 177 |
| Restaurants-Bar & Grill | 184 |
| Restaurants-Barbecue | 184 |
| Restaurants-Buffet | 184 |
| Restaurants-Chinese | 184 |
| Restaurants-Italian | 184 |
| Restaurants-Japanese | 184 |
| Restaurants-Mexican | 184 |
| Restaurants-Po-Boys | 184 |
| Restaurants-Seafood | 185 |
| Retirement & Life Care Communities & Homes | 185 |
| Riding Academies | 185 |
| Roof Contractors | 185 |
| Roofing Materials | 185 |
| S |
| Saddlery & Harness | 185 |
| Safes & Vaults-Opening & Repairing | 185 |
| Safety Equipment & Clothing | 185 |
| Sandblasting Equipment & Supplies | 185 |
| Sandwiches | 186 |
| Savings & Loan Associations | 186 |
| Sawmills | 186 |
| Scaffolding & Aerial Lifts | 186 |
| School Information | 186 |
| Schools-Academic-Colleges & Universities | 188 |
| Schools-Academic-Preschool & Kindergartens | 191 |
| Schools-Academic-Secondary & Elementary | 192 |
| Schools-Academic-Special Education | 197 |
| Schools-Business & Vocational | 197 |
| Schools-Private | 197 |
| Schools-Religious Education | 197 |
| Scrap Metals | 197 |
| Screen Enclosures | 197 |
| Screen Printing | 198 |
| Security Control Equipment, Systems & Monitoring | 198 |
| Security Guard & Patrol Service | 198 |
| Security Systems & Consultants | 198 |
| Senior Citizens’ Services | 198 |
| Septic Tanks & Systems-Contractors & Dealers | 198 |
| Service Stations-Gasoline & Oil | 198 |
| Sewer & Drain Cleaning | 199 |
| Sewer Cleaning Equipment & Supplies | 199 |
| Ship Builders & Repairers | 199 |
| Shipping Services | 199 |
| Shoe Dyers | 199 |
| Shoes | 199 |
| Shoes-Orthopedic | 199 |
| Shopping Centers & Malls | 199 |
| Shower Doors & Enclosures | 200 |
| Shutters-Hurricane | 200 |
| Siding Contractors | 200 |
| Siding Materials | 200 |
| Signs | 200 |
| Sitting Services | 201 |
| Skating Rinks | 201 |
| Skin Care | 201 |
| Sleep Disorders-Diagnosis & Treatment | 201 |
| Smokers’ Information & Treatment Centers | 201 |