- Stable
- Security bureau
- Sauna
- Sports massage therapist
- Sunglasses store
- Stove builder
- Sportswear store
- Spa town
- Services
- Speech pathologist
- School for the deaf
- Statuary
- Sculpture museum
- Store equipment supplier
- Specialized clinic
- Student housing center
- Students support association
- Small appliance repair service
- Soccer store
- Swimming pool supply store