- Sand Gravel & Aggregate, Lower Lake
- Scientific Equipment & Services, Lower Lake
- Scientific Services, Lower Lake
- Secondary Schools, Lower Lake
- Secretarial & Court Reporting Services, Lower Lake
- Senior Citizens Information & Services, Lower Lake
- Septic Tank Pumping & Cleaning, Lower Lake - Septic Systems
- Septic Tanks & Septic Systems Contractors, Lower Lake - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewer & Drain Cleaning & Repair, Lower Lake - Drain Cleaner & Installation Services
- Sheet Metal Contractors, Lower Lake - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Lower Lake
- Shopping & Shopping Services, Lower Lake
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- Shutters - Interior & Exterior, Lower Lake - Wood, Vinyl, Window, Plantation Shutters, etc
- Snacks & Desserts, Lower Lake
- Social Security And Disability Attorneys & Lawyers, Lower Lake
- Social Security And Disability Lawyers & Attorneys, Lower Lake
- Social Services & Welfare, Lower Lake
- Social Workers & Services, Lower Lake
- Societies & Foundation Associations, Lower Lake
- Solar Equipment, Lower Lake
- Special Interest Schools Or Instruction, Lower Lake
- Special Needs Transportation, Lower Lake
- Specialty Stores, Lower Lake
- State Government, Lower Lake
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