- Sand Gravel & Aggregate, Ithaca
- Sandwich Shop Restaurants, Ithaca
- Satellite Dish Antennas & Equipment Dealers, Ithaca
- Sawmill & Planing Mills, Ithaca
- Sawmill Supplies & Equipment Repair, Ithaca
- School - Christian, Ithaca
- Screen Printing, Ithaca
- Secondary Schools, Ithaca
- Security Brokers & Dealers, Ithaca
- Seeds & Bulbs Wholesale & Growers, Ithaca
- Senior Citizen Counseling, Ithaca
- Senior Citizens Service & Health Organizations, Ithaca
- Septic Tank Installation & Repair, Ithaca - Septic Systems
- Septic Tank Pumping & Cleaning, Ithaca - Septic Systems
- Septic Tanks & Septic Systems Contractors, Ithaca - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Ithaca - Wholesale, Dealers & Suppliers
- Service Station Marine, Ithaca
- Shopping & Shopping Services, Ithaca
- Signs, Ithaca
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- Snacks & Desserts, Ithaca
- Snow Removal Equipment Repair & Service, Ithaca
- Social Services & Welfare, Ithaca
- Special Coatings, Ithaca - Protective Coatings
- Special Events & Party Supply Rental, Ithaca
- Specialty Stores, Ithaca
- Speech & Hearing Specialists, Ithaca
- Speech Pathologists, Ithaca - Speech & Language Therapy
- Sporting Goods Stores, Ithaca
- Sports Bars & Lounges, Ithaca
- State Government, Ithaca
- Steel & Metal Goods, Ithaca - Steel Distributors
- Steel Manufacturers, Ithaca
- Stock & Bond Brokers & Dealers, Ithaca
- Stocks & Bond Brokers, Ithaca
- Store Fronts, Ithaca - Storefront
- Stoves & Furnace Equipment, Ithaca - Fittings & Repair Parts
- Stress Management & Counseling, Ithaca
- Submarine Sandwich Restaurants, Ithaca
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