- Sandwich Shop Restaurants, Whitesburg
- Sawmill & Planing Mills, Whitesburg
- Sawmill Supplies & Equipment Repair, Whitesburg
- Scrap & Waste Materials, Whitesburg
- Scrapbooks & Scrapbook Supplies, Whitesburg
- Screen Printing, Whitesburg
- Secondary Schools, Whitesburg
- Security Alarm Systems - Home & Business, Whitesburg
- Security Control Systems & Monitoring, Whitesburg - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Whitesburg
- Senior Citizens Service & Health Organizations, Whitesburg
- Sewing Contractors, Whitesburg
- Shoe Stores, Whitesburg - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Whitesburg
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- Signs & Advertising Specialties Manufacturers, Whitesburg
- Social Services & Welfare, Whitesburg
- Societies & Foundation Associations, Whitesburg
- Specialty Communication Companies & Services, Whitesburg
- Specialty Goods Storage, Whitesburg
- Specialty Stores, Whitesburg
- Sporting Goods Stores, Whitesburg
- Sportswear Clothing Stores, Whitesburg - Sports Clothes
- Staffing & Support Services, Whitesburg
- State Government, Whitesburg
- Steel & Metal Goods, Whitesburg - Steel Distributors
- Substance Abuse Clinics, Whitesburg - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Whitesburg - Surveying Service
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