- Salvation Army, Roscommon
- Sand Gravel & Aggregate, Roscommon
- Scrap & Waste Materials, Roscommon
- Secondary Schools, Roscommon
- Security Brokers & Dealers, Roscommon
- Security Services, Roscommon
- Senior Citizens Housing, Roscommon
- Septic Tank Installation & Repair, Roscommon - Septic Systems
- Septic Tank Pumping & Cleaning, Roscommon - Septic Systems
- Septic Tanks & Septic Systems Contractors, Roscommon - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Roscommon - Wholesale, Dealers & Suppliers
- Sheriff's Department, Roscommon
- Shopping & Shopping Services, Roscommon
- Ski Equipment & Supplies Shops, Roscommon - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
- Social Clubs & Organizations, Roscommon
- Social Security And Disability Attorneys & Lawyers, Roscommon
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- Social Security And Disability Lawyers & Attorneys, Roscommon
- Social Services & Welfare, Roscommon
- Societies & Foundation Associations, Roscommon
- Special Education & Care, Roscommon
- Specialty Stores, Roscommon
- Specialty Vehicle Rental & Leasing, Roscommon
- Sporting & Recreational Camps, Roscommon
- Sporting Goods Equipment Rental, Roscommon
- Sporting Goods Stores, Roscommon
- State Government, Roscommon
- State Parks, Roscommon
- Steel Manufacturers, Roscommon
- Stocks & Bond Brokers, Roscommon
- Stone And Glass Products, Roscommon
- Storage - Household & Commercial-Full Service, Roscommon
- Stoves & Furnace Equipment, Roscommon - Fittings & Repair Parts
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