- Salvage Yards, Junk Yards & Wrecker Service, Tulelake
- Sand Gravel & Aggregate, Tulelake
- Scales Retail, Tulelake
- Secondary Schools, Tulelake
- Security & Commodity Brokers, Tulelake
- Seeds & Bulbs Wholesale & Growers, Tulelake
- Senior Citizens Service & Health Organizations, Tulelake
- Septic Tank Installation & Repair, Tulelake - Septic Systems
- Septic Tank Pumping & Cleaning, Tulelake - Septic Systems
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- Septic Tanks & Septic Systems Contractors, Tulelake - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Tulelake
- Social Clubs & Organizations, Tulelake
- Social Services & Welfare, Tulelake
- Special Education & Care, Tulelake
- Specialty Stores, Tulelake
- State Government, Tulelake
- Steak House Restaurants, Tulelake
- Store Fixtures & Display Equipment, Tulelake
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