- Sand Gravel & Aggregate, Boyne City
- Sandwich Shop Restaurants, Boyne City
- Satellite TV Service, Boyne City
- Secondary Schools, Boyne City
- Security & Surveillance System & Equipment, Boyne City
- Security Alarm Systems - Home & Business, Boyne City
- Security Brokers & Dealers, Boyne City
- Security Control Systems & Monitoring, Boyne City - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Boyne City
- Senior Citizens Service & Health Organizations, Boyne City
- Septic Tanks & Systems, Boyne City - Wholesale, Dealers & Suppliers
- Ship & Boat Building & Repairing, Boyne City
- Shopping & Shopping Services, Boyne City
- Signs, Boyne City
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- Ski & Snowmobile Clubs, Boyne City
- Snacks & Desserts, Boyne City
- Snow Removal Services, Boyne City - Snow Plow Service
- Social Clubs & Organizations, Boyne City
- Social Services & Welfare, Boyne City
- Special Interest Schools Or Instruction, Boyne City
- Specialty Animal Services, Boyne City
- Specialty Stores, Boyne City
- Sports Medicine, Boyne City - Doctors, Physicians & Surgeons
- Sprinkler System Contractors, Boyne City - Garden & Lawn Sprinkler System Installation & Repair
- Stock & Bond Brokers & Dealers, Boyne City
- Stocks & Bond Brokers, Boyne City
- Surgical Supplies & Equipment, Boyne City
- Surgical Supplies, Instruments, Tools & Equipment, Boyne City
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