- Sand Gravel & Aggregate, Cayucos
- Seafood Restaurants, Cayucos
- Secondary Schools, Cayucos
- Security Brokers & Dealers, Cayucos
- Senior Citizens Information & Services, Cayucos
- Senior Citizens Service & Health Organizations, Cayucos
- Service Establishment Supplies & Equipment, Cayucos
- Sewer & Drain Cleaning & Repair, Cayucos - Drain Cleaner & Installation Services
- Shoe Store - More, Cayucos
- Shopping & Shopping Services, Cayucos
- Smoked Meat Restaurants, Cayucos
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- Social Services & Welfare, Cayucos
- Societies & Foundation Associations, Cayucos
- Specialty Stores, Cayucos
- Sporting & Recreational Camps, Cayucos
- Sporting Goods Stores, Cayucos
- Sportswear Clothing Stores, Cayucos - Sports Clothes
- Sprinkler Alarm Systems, Cayucos - Fire Sprinkler Systems
- Stocks & Bond Brokers, Cayucos
- Stoves, Ovens, Ranges & Cooktops, Cayucos
- Surfboard & Windsurfing Equipment Shops, Cayucos
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