- Sandwich Shop Restaurants, Morgantown
- School - Christian, Morgantown
- Scrap & Waste Materials, Morgantown
- Seafood Restaurants, Morgantown
- Secondary Schools, Morgantown
- Sheet Metal Contractors, Morgantown - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Morgantown
- Shooting & Target Ranges, Morgantown
- Shopping & Shopping Services, Morgantown
- Siding Contractors, Morgantown - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Small Business & Office Equipment Repair Services, Morgantown
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- Smelters & Refiners Base Metals, Morgantown
- Social Security And Disability Attorneys & Lawyers, Morgantown
- Social Security And Disability Lawyers & Attorneys, Morgantown
- Social Services & Welfare, Morgantown
- Special Interest Schools Or Instruction, Morgantown
- Specialty Stores, Morgantown
- Staffing & Support Services, Morgantown
- State Government, Morgantown
- Stone & Rock Quarry, Morgantown - Gravel Pit, Shale, Granite, Limestone, Crushed Rock, etc
- Substance Abuse Clinics, Morgantown - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Morgantown - Surveying Service
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