- Sandblasting, Lake City - General Contractors
- Secondary Schools, Lake City
- Security Brokers & Dealers, Lake City
- Sheet Metal, Lake City
- Sheet Metal Contractors, Lake City - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Lake City
- Shopping & Shopping Services, Lake City
- Snacks & Desserts, Lake City
- Snowmobile Dealers, Lake City - Parts, Gear, Clothing & Accessories
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- Snowmobile Equipment & Supplies, Lake City
- Snowmobile Repair, Parts, Sales & Service, Lake City
- Social Services & Welfare, Lake City
- Sound Systems, Microphones & Equipment, Lake City
- Specialty Stores, Lake City
- Steel Detailers, Lake City
- Steel Erection Contractors, Lake City - Steel Erectors
- Steel Work Contractors, Lake City
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