- Safe & Vault, Elkhorn City
- Sandwich Shop Restaurants, Elkhorn City
- Savings Banks, Elkhorn City
- Secondary Schools, Elkhorn City
- Senior Citizens Service & Health Organizations, Elkhorn City
- Septic Tank Installation & Repair, Elkhorn City - Septic Systems
- Septic Tank Pumping & Cleaning, Elkhorn City - Septic Systems
- Septic Tanks & Septic Systems Contractors, Elkhorn City - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
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- Shopping & Shopping Services, Elkhorn City
- Snacks & Desserts, Elkhorn City
- Social Services & Welfare, Elkhorn City
- Specialty Stores, Elkhorn City
- Sporting Goods Stores, Elkhorn City
- State Government, Elkhorn City
- Stone & Rock Quarry, Elkhorn City - Gravel Pit, Shale, Granite, Limestone, Crushed Rock, etc
- Submarine Sandwich Restaurants, Elkhorn City
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