- Safe & Vault, Waterville
- Sand Gravel & Aggregate, Waterville
- Sandwich Shop Restaurants, Waterville
- Satellite Descrambling & Programming Service, Waterville
- Satellite Dish Antennas & Equipment Dealers, Waterville
- Satellite TV Service, Waterville
- Scientific Equipment & Services, Waterville
- Scientific Services, Waterville
- Seafood Restaurants, Waterville
- Secondary Schools, Waterville
- Secretarial & Court Reporting Services, Waterville
- Security & Surveillance System & Equipment, Waterville
- Security Alarm Systems - Home & Business, Waterville
- Security Brokers & Dealers, Waterville
- Security Control Systems & Monitoring, Waterville - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Investigative Services, Waterville
- Security Services, Waterville
- Senior Citizens Service & Health Organizations, Waterville
- Septic Tank Pumping & Cleaning, Waterville - Septic Systems
- Sewer Companies, Waterville
- Sewing & Yarn Stores & Supplies, Waterville
- Sheet Metal, Waterville
- Sheet Metal Contractors, Waterville - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Waterville
- Shirts & T-Shirts, Waterville
- Shoe Stores, Waterville - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Waterville
- Siding Contractors, Waterville - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Waterville
- Skin Care & Cosmetology Salons, Waterville
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- Skin Care Products & Treatments, Waterville
- Small Appliances, Waterville
- Snacks & Desserts, Waterville
- Snow Removal Services, Waterville - Snow Plow Service
- Social Security And Disability Attorneys & Lawyers, Waterville
- Social Security And Disability Lawyers & Attorneys, Waterville
- Social Services & Welfare, Waterville
- Social Workers & Services, Waterville
- Societies & Foundation Associations, Waterville
- Sororities, Waterville
- Special Events & Party Supply Rental, Waterville
- Special Interest Schools Or Instruction, Waterville
- Specialty Animal Services, Waterville
- Specialty Stores, Waterville
- Speech & Hearing Specialists, Waterville
- Speech Pathologists, Waterville - Speech & Language Therapy
- Sporting Goods Stores, Waterville
- Sports & Recreational Services, Waterville
- State Government, Waterville
- Stationery & Office Supplies, Waterville
- Steak House Restaurants, Waterville
- Stereo, Audio & Video Equipment Dealers & Stores, Waterville
- Stocks & Bond Brokers, Waterville
- Stone And Glass Products, Waterville
- Stoves & Furnace Equipment, Waterville - Fittings & Repair Parts
- Substance Abuse Clinics, Waterville - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Support Services, Waterville
- Surveyor Services, Waterville - Surveying Service
- Synagogues & Temples, Waterville
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