- Safety Equipment & Supplies, Frostburg
- Sandblasting, Frostburg - General Contractors
- Scrapbooks & Scrapbook Supplies, Frostburg
- Screen Printing, Frostburg
- Seafood Restaurants, Frostburg
- Secondary Schools, Frostburg
- Security & Surveillance System & Equipment, Frostburg
- Security Brokers & Dealers, Frostburg
- Security Services, Frostburg
- Shopping & Shopping Services, Frostburg
- Siding Contractors, Frostburg - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Frostburg
- Small Business Services, Frostburg
- Snacks & Desserts, Frostburg
- Snow Removal Services, Frostburg - Snow Plow Service
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- Social Services & Welfare, Frostburg
- Societies & Foundation Associations, Frostburg
- Sororities, Frostburg
- Special Interest Schools Or Instruction, Frostburg
- Specialty Animal Services, Frostburg
- Specialty Stores, Frostburg
- Sporting Goods Stores, Frostburg
- Springs Automotive, Frostburg
- Staffing & Support Services, Frostburg
- State Government, Frostburg
- Steak House Restaurants, Frostburg
- Stock & Bond Brokers & Dealers, Frostburg
- Stocks & Bond Brokers, Frostburg
- Surveyor Services, Frostburg - Surveying Service
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