- Salvage Yards, Junk Yards & Wrecker Service, Federalsburg
- Sand Gravel & Aggregate, Federalsburg
- Sandwich Shop Restaurants, Federalsburg
- Satellite & Cable TV Equipment & Systems, Federalsburg
- Satellite Dish Antennas & Equipment Dealers, Federalsburg
- Seafood Restaurants, Federalsburg
- Secondary Schools, Federalsburg
- Security & Surveillance System & Equipment, Federalsburg
- Security Services, Federalsburg
- Senior Citizens Service & Health Organizations, Federalsburg
- Sewing & Yarn Stores & Supplies, Federalsburg
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- Shopping & Shopping Services, Federalsburg
- Social Services & Welfare, Federalsburg
- Specialty Animal Services, Federalsburg
- Specialty Goods Storage, Federalsburg
- Specialty Stores, Federalsburg
- Sporting Goods Stores, Federalsburg
- Sportswear Manufacturers, Federalsburg
- Sportswear Wholesale, Federalsburg
- Steel & Metal Goods, Federalsburg - Steel Distributors
- Stone, Federalsburg
- Swimming Pools Supplies, Equipment & Accessories, Federalsburg
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