- Sandwich Shop Restaurants, East Tawas
- Secondary Schools, East Tawas
- Security Brokers & Dealers, East Tawas
- Senior Citizens Housing, East Tawas
- Senior Citizens Service & Health Organizations, East Tawas
- Sewing & Yarn Stores & Supplies, East Tawas
- Shirts & T-Shirts, East Tawas
- Shoe Stores, East Tawas - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, East Tawas
- Signs, East Tawas
- Ski Equipment & Supplies Shops, East Tawas - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
- Snacks & Desserts, East Tawas
- Snow Removal Services, East Tawas - Snow Plow Service
- Social Services & Welfare, East Tawas
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- Special Coatings, East Tawas - Protective Coatings
- Special Events & Party Supply Rental, East Tawas
- Specialty Animal Services, East Tawas
- Specialty Stores, East Tawas
- Speech & Hearing Specialists, East Tawas
- Sporting Goods Stores, East Tawas
- Sports & Recreational Services, East Tawas
- Sports Bars & Lounges, East Tawas
- Staffing & Support Services, East Tawas
- State Government, East Tawas
- Steak House Restaurants, East Tawas
- Stocks & Bond Brokers, East Tawas
- Stoves & Furnace Equipment, East Tawas - Fittings & Repair Parts
- Submarine Sandwich Restaurants, East Tawas
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