- Sales & Marketing Consultant, Ludington
- Salvage Yards, Ludington - Auto, Motorcycle, Boat, Trucks, etc
- Sand Gravel & Aggregate, Ludington
- Sandwich Shop Restaurants, Ludington
- Satellite Communication Downlinking & Uplinking, Ludington
- Satellite Dish Antennas & Equipment Dealers, Ludington
- Savings & Loan Associations, Ludington
- Savings Banks, Ludington
- Scrap & Waste Materials, Ludington
- Scrapbooks & Scrapbook Supplies, Ludington
- Scrapbooks Supplies Service & Instruction, Ludington
- Screen Houses, Ludington
- Screen Printing, Ludington
- Seafood Restaurants, Ludington
- Sealcoating, Ludington - Asphalt Sealcoating & Paving
- Seawall & Shoring Contractors, Ludington
- Seawall Construction Contractors, Ludington
- Secondary Schools, Ludington
- Security Brokers & Dealers, Ludington
- Security Investigative Services, Ludington
- Security Services, Ludington
- Senior Citizens Housing, Ludington
- Senior Citizens Information & Services, Ludington
- Septic Tank Installation & Repair, Ludington - Septic Systems
- Septic Tank Pumping & Cleaning, Ludington - Septic Systems
- Septic Tanks & Septic Systems Contractors, Ludington - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Ludington - Wholesale, Dealers & Suppliers
- Sewer & Drain Cleaning & Repair, Ludington - Drain Cleaner & Installation Services
- Sewer Companies, Ludington
- Sewer Construction Contractors, Ludington - Sewer Line, Pipe Installation & Repair Services
- Sewer System Inspection Service, Ludington
- Sewing & Yarn Stores & Supplies, Ludington
- Sheet Metal Contractors, Ludington - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Ludington
- Sheriff's Department, Ludington
- Shock Absorber, Ludington
- Shock Absorbers & Struts, Ludington
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- Shoe Stores, Ludington - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Ludington
- Siding Contractors, Ludington - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Siding Materials, Ludington
- Signs, Ludington
- Snack Foods, Ludington
- Snacks & Desserts, Ludington
- Snow Removal Services, Ludington - Snow Plow Service
- Snowmobile Dealers, Ludington - Parts, Gear, Clothing & Accessories
- Snowmobile Repair, Parts, Sales & Service, Ludington
- Social Clubs & Organizations, Ludington
- Social Services & Welfare, Ludington
- Social Workers & Services, Ludington
- Societies & Foundation Associations, Ludington
- Soil Testing Labs, Ludington - Concrete Testing
- Sound Systems, Microphones & Equipment, Ludington
- Special Events & Party Supply Rental, Ludington
- Special Interest Schools Or Instruction, Ludington
- Specialty Animal Services, Ludington
- Specialty Communication Companies & Services, Ludington
- Specialty Stores, Ludington
- Specialty Vehicle Rental & Leasing, Ludington
- Speech & Hearing Specialists, Ludington
- Sporting Goods Equipment Rental, Ludington
- Sporting Goods Stores, Ludington
- Sports & Recreational Services, Ludington
- Staffing & Support Services, Ludington
- Stamp Collecting & Coin Dealers , Ludington
- State Government, Ludington
- Stationery & Office Supplies, Ludington
- Steel Detailers, Ludington
- Steel Work Contractors, Ludington
- Stocks & Bond Brokers, Ludington
- Stoves & Furnace Equipment, Ludington - Fittings & Repair Parts
- Submarine Sandwich Restaurants, Ludington
- Support Services, Ludington
- Surveyor Services, Ludington - Surveying Service
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