- Safety & Security Systems & Consultants, Banner Elk
- Sand Gravel & Aggregate, Banner Elk
- Sandwich Shop Restaurants, Banner Elk
- Savings Banks, Banner Elk
- Seafood Restaurants, Banner Elk
- Secondary Schools, Banner Elk
- Security Alarm Systems - Home & Business, Banner Elk
- Security Investigative Services, Banner Elk
- Security Services, Banner Elk
- Septic Tanks & Septic Systems Contractors, Banner Elk - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewer & Drain Cleaning & Repair, Banner Elk - Drain Cleaner & Installation Services
- Sewing & Yarn Stores & Supplies, Banner Elk
- Sewing Thread, Banner Elk
- Sheet Metal Contractors, Banner Elk - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Banner Elk
- Shoe Stores, Banner Elk - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Banner Elk
- Siding Contractors, Banner Elk - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Banner Elk
- Ski Centers, Banner Elk
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- Ski Equipment & Supplies Shops, Banner Elk - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
- Ski Resorts, Banner Elk
- Ski Shops - Equipment & Supplies Sales & Rental, Banner Elk
- Ski, Snowboard & Snowmobile Shop - Equipment Rental & Services, Banner Elk
- Sleds, Snowboards & Snowshoes Shops, Banner Elk - Snow Sleds, Toboggans, Helmets, Boots, Goggles, Clothing, Gear & More
- Small Engine Parts Wholesale, Banner Elk
- Smoked Meat Restaurants, Banner Elk
- Snow Removal Services, Banner Elk - Snow Plow Service
- Social Clubs & Organizations, Banner Elk
- Social Services & Welfare, Banner Elk
- Societies & Foundation Associations, Banner Elk
- Specialty Animal Services, Banner Elk
- Specialty Stores, Banner Elk
- Sporting Goods Stores, Banner Elk
- State Parks, Banner Elk
- Steak House Restaurants, Banner Elk
- Stock Photographers, Banner Elk
- Surveyor Services, Banner Elk - Surveying Service
- Surveyors, Banner Elk
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