- Sales & Marketing Consultant, South Portland
- Sandwich Shop Restaurants, South Portland
- Savings & Loan Associations, South Portland
- Savings Banks, South Portland
- School - Catholic, South Portland
- School - Christian, South Portland
- Scrap & Waste Machinery, South Portland
- Scrap & Waste Materials, South Portland
- Seafood Restaurants, South Portland
- Secretarial School, South Portland
- Security & Commodity Brokers, South Portland
- Security Brokers & Dealers, South Portland
- Security Guard & Patrol Service, South Portland - Bodyguard, Guard Dogs, Etc
- Security Services, South Portland
- Semiconductors & Equipment, South Portland
- Senior Citizens Service & Health Organizations, South Portland
- Septic Tank Pumping & Cleaning, South Portland - Septic Systems
- Septic Tanks & Systems, South Portland - Wholesale, Dealers & Suppliers
- Sewer & Drain Cleaning & Repair, South Portland - Drain Cleaner & Installation Services
- Sewing & Yarn Stores & Supplies, South Portland
- Sewing Machine Repair & Service, South Portland
- Sewing Machines, Equipment & Supplies, South Portland
- Sheet Metal, South Portland
- Sheet Metal Contractors, South Portland - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, South Portland
- Shelving Equipment, South Portland
- Ship & Boat Building & Repairing, South Portland
- Shirts & T-Shirts, South Portland
- Shoe Repair Shops, South Portland
- Shoe Store - More, South Portland
- Shoe Stores, South Portland - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, South Portland
- Siding Contractors, South Portland - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Sign Equipment & Supplies, South Portland
- Sign Products & Services, South Portland
- Signs, South Portland
- Skateboards & Equipment Shops, South Portland - Skateboarding Supplies
- Skin Care & Cosmetology Salons, South Portland
- Skin Care Products & Treatments, South Portland
- Sleep Disorders Treatment & Information Centers, South Portland
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- Sleep Doctors, South Portland - Specialists, Physicians & Surgeons (Sleep Medicine)
- Small Appliances, South Portland
- Smoothie Restaurants, South Portland
- Snack Foods, South Portland
- Snacks & Desserts, South Portland
- Snow Removal Services, South Portland - Snow Plow Service
- Social Service Organizations Volunteer Services, South Portland
- Social Services & Welfare, South Portland
- Social Workers & Services, South Portland
- Societies & Foundation Associations, South Portland
- Southern Style Restaurants, South Portland
- Special Events & Party Supply Rental, South Portland
- Special Interest Schools Or Instruction, South Portland
- Specialty Animal Services, South Portland
- Specialty Goods Storage, South Portland
- Specialty Stores, South Portland
- Speech & Hearing Specialists, South Portland
- Speech Pathologists, South Portland - Speech & Language Therapy
- Sporting & Recreational Camps, South Portland
- Sporting Goods Equipment Rental, South Portland
- Sporting Goods Stores, South Portland
- Sports & Recreational Services, South Portland
- Sportswear Clothing Stores, South Portland - Sports Clothes
- Staffing & Support Services, South Portland
- Stamp Collecting & Coin Dealers , South Portland
- State Government, South Portland
- Stationery & Office Supplies, South Portland
- Steak House Restaurants, South Portland
- Steel & Metal Goods, South Portland - Steel Distributors
- Steel Manufacturers, South Portland
- Stock & Bond Brokers & Dealers, South Portland
- Stocks & Bond Brokers, South Portland
- Store Fixtures & Display Equipment, South Portland
- Structural Engineer, South Portland
- Substance Abuse Clinics, South Portland - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Substance Abuse Services, South Portland
- Surfboard & Windsurfing Equipment Shops, South Portland
- Sushi Restaurants, South Portland
- Swimwear & Accessories Shops, South Portland - Water Sports Equipment
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