- Sandwich Shop Restaurants, Smithsburg
- Security & Surveillance System & Equipment, Smithsburg
- Security Brokers & Dealers, Smithsburg
- Security Services, Smithsburg
- Septic Tanks & Systems, Smithsburg - Wholesale, Dealers & Suppliers
- Shopping & Shopping Services, Smithsburg
- Siding Contractors, Smithsburg - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Siding Materials, Smithsburg
- Signs, Smithsburg
- Snacks & Desserts, Smithsburg
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- Social Services & Welfare, Smithsburg
- Special Interest Schools Or Instruction, Smithsburg
- Specialty Animal Services, Smithsburg
- Specialty Stores, Smithsburg
- Sporting Goods Stores, Smithsburg
- Sportswear - Water Sports, Smithsburg
- Sportswear Clothing Stores, Smithsburg - Sports Clothes
- Submarine Sandwich Restaurants, Smithsburg
- Swimming Pools Supplies, Equipment & Accessories, Smithsburg
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