- Sand Gravel & Aggregate, Lake City
- Sandwich Shop Restaurants, Lake City
- Sawmill & Planing Mills, Lake City
- Sawmill Supplies & Equipment Repair, Lake City
- Scrap & Waste Materials, Lake City
- Secondary Schools, Lake City
- Senior Citizens Service & Health Organizations, Lake City
- Septic Tank Installation & Repair, Lake City - Septic Systems
- Septic Tank Pumping & Cleaning, Lake City - Septic Systems
- Septic Tanks & Septic Systems Contractors, Lake City - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Lake City - Wholesale, Dealers & Suppliers
- Sewer Construction Contractors, Lake City - Sewer Line, Pipe Installation & Repair Services
- Shopping & Shopping Services, Lake City
- Siding Contractors, Lake City - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Lake City
- Ski Centers, Lake City
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- Ski Resorts, Lake City
- Skin Care & Cosmetology Salons, Lake City
- Skin Care Products & Treatments, Lake City
- Snacks & Desserts, Lake City
- Snow Removal Services, Lake City - Snow Plow Service
- Social Services & Welfare, Lake City
- Special Events & Party Supply Rental, Lake City
- Specialty Animal Services, Lake City
- Specialty Stores, Lake City
- Specialty Vehicle Rental & Leasing, Lake City
- Sporting Goods Equipment Rental, Lake City
- Sporting Goods Stores, Lake City
- State Government, Lake City
- Stoves & Furnace Equipment, Lake City - Fittings & Repair Parts
- Submarine Sandwich Restaurants, Lake City
- Surveyor Services, Lake City - Surveying Service
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