- Sandwich Shop Restaurants, Philadelphia
- Satellite Dish Antennas & Equipment Dealers, Philadelphia
- Scrap & Waste Materials, Philadelphia
- Screen Printing, Philadelphia
- Seafood Restaurants, Philadelphia
- Secondary Schools, Philadelphia
- Security & Surveillance System & Equipment, Philadelphia
- Security Alarm Systems - Home & Business, Philadelphia
- Security Brokers & Dealers, Philadelphia
- Security Services, Philadelphia
- Senior Citizens Service & Health Organizations, Philadelphia
- Septic Tank Pumping & Cleaning, Philadelphia - Septic Systems
- Sheet Metal Contractors, Philadelphia - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Philadelphia
- Shirts & T-Shirts, Philadelphia
- Shock Absorber, Philadelphia
- Shock Absorbers & Struts, Philadelphia
- Shoe Stores, Philadelphia - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Philadelphia
- Signs, Philadelphia
- Small Appliances, Philadelphia
- Snack Foods, Philadelphia
- Snacks & Desserts, Philadelphia
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- Social Services & Welfare, Philadelphia
- Space Heaters, Philadelphia
- Specialty Animal Services, Philadelphia
- Specialty Communication Companies & Services, Philadelphia
- Specialty Stores, Philadelphia
- Sporting Goods Stores, Philadelphia
- Sportswear Clothing Stores, Philadelphia - Sports Clothes
- Spraying Booths & Equipment, Philadelphia
- Stadiums, Arenas, Coliseums & Athletic Fields, Philadelphia
- Staffing & Support Services, Philadelphia
- State Government, Philadelphia
- Steak House Restaurants, Philadelphia
- Steel & Metal Goods, Philadelphia - Steel Distributors
- Steel Manufacturers, Philadelphia
- Stock Yards, Philadelphia
- Stocks & Bond Brokers, Philadelphia
- Store Fronts, Philadelphia - Storefront
- Surveyor Services, Philadelphia - Surveying Service
- Surveyors, Philadelphia
- Swimming, Philadelphia
- Swimming Pool Covers & Enclosures, Philadelphia
- Swimming Pools, Philadelphia
- Swimming Pools Supplies, Equipment & Accessories, Philadelphia
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