- Safety & Security Systems & Consultants, Morro Bay
- Sales & Marketing Consultant, Morro Bay
- Sandwich Shop Restaurants, Morro Bay
- Satellite Dish Antennas & Equipment Dealers, Morro Bay
- Satellite TV Service, Morro Bay
- Savings Banks, Morro Bay
- Scientific & Laboratory Equipment & Instruments, Morro Bay
- Screen Printing, Morro Bay
- Screens Doors & Windows, Morro Bay
- Seafood Restaurants, Morro Bay
- Secondary Schools, Morro Bay
- Security Brokers & Dealers, Morro Bay
- Senior Citizens Centers & Meals, Morro Bay
- Senior Citizens Service & Health Organizations, Morro Bay
- Septic Tank Installation & Repair, Morro Bay - Septic Systems
- Septic Tank Pumping & Cleaning, Morro Bay - Septic Systems
- Septic Tanks & Septic Systems Contractors, Morro Bay - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Service Station Marine, Morro Bay
- Sewer & Drain Cleaning & Repair, Morro Bay - Drain Cleaner & Installation Services
- Sewer Construction Contractors, Morro Bay - Sewer Line, Pipe Installation & Repair Services
- Sewing & Yarn Stores & Supplies, Morro Bay
- Sheet Metal Contractors, Morro Bay - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Morro Bay
- Shells Marine, Morro Bay
- Shirts & T-Shirts, Morro Bay
- Shoe Dyers, Morro Bay
- Shoe Repair Shops, Morro Bay
- Shopping & Shopping Services, Morro Bay
- Shutters - Interior & Exterior, Morro Bay - Wood, Vinyl, Window, Plantation Shutters, etc
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- Signs, Morro Bay
- Skateboards & Equipment Shops, Morro Bay - Skateboarding Supplies
- Skin Care & Cosmetology Salons, Morro Bay
- Skin Care Products & Treatments, Morro Bay
- Skylights, Morro Bay - Skylight Shades, Blinds, Covers & More
- Small Appliances, Morro Bay
- Smog Check, Brake & Lamp Inspection & Repair, Morro Bay
- Social Clubs & Organizations, Morro Bay
- Social Services & Welfare, Morro Bay
- Solar Products & Services, Morro Bay
- Solariums & Garden Rooms, Morro Bay
- Space Heaters, Morro Bay
- Special Interest Schools Or Instruction, Morro Bay
- Specialty Animal Services, Morro Bay
- Specialty Stores, Morro Bay
- Specialty Vehicle Rental & Leasing, Morro Bay
- Speech & Hearing Specialists, Morro Bay
- Spiritual Church, Morro Bay
- Sporting Goods Stores, Morro Bay
- Sports Bars & Lounges, Morro Bay
- Sports Medicine, Morro Bay - Doctors, Physicians & Surgeons
- Steam Cleaning Residential, Morro Bay
- Stocks & Bond Brokers, Morro Bay
- Stone & Rock Quarry, Morro Bay - Gravel Pit, Shale, Granite, Limestone, Crushed Rock, etc
- Stoves & Furnace Equipment, Morro Bay - Fittings & Repair Parts
- Surfboard & Windsurfing Equipment Shops, Morro Bay
- Sushi Restaurants, Morro Bay
- Swimwear & Accessories Manufacturers, Morro Bay
- Swimwear & Accessories Shops, Morro Bay - Water Sports Equipment
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