- Safety Equipment & Supplies, Tawas City
- Sand Gravel & Aggregate, Tawas City
- Sandwich Shop Restaurants, Tawas City
- Scrap & Waste Materials, Tawas City
- Secondary Schools, Tawas City
- Security Brokers & Dealers, Tawas City
- Senior Citizens Housing, Tawas City
- Septic Tank Installation & Repair, Tawas City - Septic Systems
- Septic Tank Pumping & Cleaning, Tawas City - Septic Systems
- Septic Tanks & Septic Systems Contractors, Tawas City - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Tawas City
- Siding Contractors, Tawas City - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Sleep Disorders Treatment & Information Centers, Tawas City
- Small Appliances, Tawas City
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- Social Services & Welfare, Tawas City
- Specialty Stores, Tawas City
- Speech & Hearing Specialists, Tawas City
- Sporting Goods Stores, Tawas City
- Stamp Collecting & Coin Dealers , Tawas City
- State Government, Tawas City
- Steel Erection Contractors, Tawas City - Steel Erectors
- Steel Manufacturers, Tawas City
- Stocks & Bond Brokers, Tawas City
- Stoves & Furnace Equipment, Tawas City - Fittings & Repair Parts
- Substance Abuse Services, Tawas City
- Surveyor Services, Tawas City - Surveying Service
- Swimwear & Accessories Shops, Tawas City - Water Sports Equipment
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