- Safety & Security Contractors, Kalkaska
- Safety & Security Services, Kalkaska
- Safety Equipment & Supplies, Kalkaska
- Sand Gravel & Aggregate, Kalkaska
- Sandwich Shop Restaurants, Kalkaska
- Sanitation Consultants, Kalkaska
- Satellite Dish Antennas & Equipment Dealers, Kalkaska
- Secondary Schools, Kalkaska
- Security Brokers & Dealers, Kalkaska
- Senior Citizens Housing, Kalkaska
- Senior Citizens Service & Health Organizations, Kalkaska
- Septic Tank Installation & Repair, Kalkaska - Septic Systems
- Septic Tank Pumping & Cleaning, Kalkaska - Septic Systems
- Septic Tanks & Septic Systems Contractors, Kalkaska - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Kalkaska - Wholesale, Dealers & Suppliers
- Sewer & Drain Cleaning & Repair, Kalkaska - Drain Cleaner & Installation Services
- Sheet Metal Contractors, Kalkaska - Sheet Metal Fabrication
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- Sheet Metal Fabricators & Ductwork Contractors, Kalkaska
- Shoe Store - More, Kalkaska
- Shopping & Shopping Services, Kalkaska
- Snowmobile Repair, Parts, Sales & Service, Kalkaska
- Social Services & Welfare, Kalkaska
- Special Education & Care, Kalkaska
- Specialty Animal Services, Kalkaska
- Specialty Stores, Kalkaska
- Sporting Goods Stores, Kalkaska
- Sports & Recreational Services, Kalkaska
- State Government, Kalkaska
- Stocks & Bond Brokers, Kalkaska
- Stoves & Furnace Equipment, Kalkaska - Fittings & Repair Parts
- Strainers Wholesale, Kalkaska
- Surplus & Salvage Merchandise, Kalkaska
- Surveyor Services, Kalkaska - Surveying Service
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