- Sandwich Shop Restaurants, Alturas
- Savings Banks, Alturas
- Schools For The Physically Challenged, Alturas
- Scrap & Waste Materials, Alturas
- Seafood Restaurants, Alturas
- Secondary Schools, Alturas
- Security Brokers & Dealers, Alturas
- Senior Citizens Service & Health Organizations, Alturas
- Septic Tank Installation & Repair, Alturas - Septic Systems
- Septic Tank Pumping & Cleaning, Alturas - Septic Systems
- Septic Tanks & Septic Systems Contractors, Alturas - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sheet Metal Contractors, Alturas - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Alturas
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- Shoe Stores, Alturas - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Alturas
- Snacks & Desserts, Alturas
- Social Services & Welfare, Alturas
- Societies & Foundation Associations, Alturas
- Special Education & Care, Alturas
- Specialty Stores, Alturas
- Sporting Goods Stores, Alturas
- State Government, Alturas
- Steel & Metal Goods, Alturas - Steel Distributors
- Stocks & Bond Brokers, Alturas
- Submarine Sandwich Restaurants, Alturas
- Surveyor Services, Alturas - Surveying Service
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