- Salvage Disposal Service, Elkton
- Salvage Yards, Elkton - Auto, Motorcycle, Boat, Trucks, etc
- Sandwich Shop Restaurants, Elkton
- Sawmill & Planing Mills, Elkton
- Sawmill Supplies & Equipment Repair, Elkton
- Secondary Schools, Elkton
- Senior Citizens Information & Services, Elkton
- Senior Citizens Service & Health Organizations, Elkton
- Sewer Cleaning Equipment & Supplies, Elkton - Sewer Builders
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- Shopping & Shopping Services, Elkton
- Snacks & Desserts, Elkton
- Social Services & Welfare, Elkton
- Societies & Foundation Associations, Elkton
- Specialty Communication Companies & Services, Elkton
- Specialty Stores, Elkton
- State Government, Elkton
- Substance Abuse Clinics, Elkton - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Elkton - Surveying Service
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