- Sand Gravel & Aggregate, Gorham
- Sandwich Shop Restaurants, Gorham
- Savings & Loan Associations, Gorham
- Savings Banks, Gorham
- Scientific Equipment & Services, Gorham
- Scientific Services, Gorham
- Screen Printing, Gorham
- Sealcoating, Gorham - Asphalt Sealcoating & Paving
- Security Brokers & Dealers, Gorham
- Senior Citizens Service & Health Organizations, Gorham
- Septic Tank Pumping & Cleaning, Gorham - Septic Systems
- Septic Tanks & Septic Systems Contractors, Gorham - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems Contractors & Designers, Gorham
- Septic Tanks & Systems Inspection, Gorham
- Sheet Metal, Gorham
- Sheet Metal Work - Aluminum, Tin, Stainless Steel, etc, Gorham - Sheet Metal Products
- Shirts & T-Shirts, Gorham
- Shopping & Shopping Services, Gorham
- Siding Contractors, Gorham - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Snacks & Desserts, Gorham
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- Snow Removal Services, Gorham - Snow Plow Service
- Social Services & Welfare, Gorham
- Social Workers & Services, Gorham
- Soil Consultants, Gorham
- Special Events & Party Supply Rental, Gorham
- Specialty Animal Services, Gorham
- Specialty Stores, Gorham
- Speech & Hearing Specialists, Gorham
- Speech Pathologists, Gorham - Speech & Language Therapy
- Sporting Goods Stores, Gorham
- Staffing & Support Services, Gorham
- State Government, Gorham
- Stationery & Office Supplies, Gorham
- Steel Manufacturers, Gorham
- Stocks & Bond Brokers, Gorham
- Structural Engineer, Gorham
- Stucco Siding, Granite & Grouting Contractors, Gorham
- Surveyor Services, Gorham - Surveying Service
- Swimming Pool, Sauna & Spa Contractors, Gorham
- Swimming Pools Contractors, Gorham - Install Inground - Above Ground Pools
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