- Sand Gravel & Aggregate, Salina
- Sandwich Shop Restaurants, Salina
- Scrap & Waste Machinery, Salina
- Scrap & Waste Materials, Salina
- Secondary Schools, Salina
- Security Investigative Services, Salina
- Security Services, Salina
- Senior Citizens Housing, Salina
- Senior Citizens Service & Health Organizations, Salina
- Shopping & Shopping Services, Salina
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- Signs, Salina
- Smoke Stacks Manufacturers, Salina
- Social Services & Welfare, Salina
- Speciality Food Stores, Salina
- Specialty Goods Storage, Salina
- Specialty Stores, Salina
- Stationery & Office Supplies, Salina
- Steel Erection Contractors, Salina - Steel Erectors
- Stone & Rock Quarry, Salina - Gravel Pit, Shale, Granite, Limestone, Crushed Rock, etc
- Structural Steel Erection, Salina
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