- Sand Gravel & Aggregate, Calabash
- Sandwich Shop Restaurants, Calabash
- Savings Banks, Calabash
- Seafood Restaurants, Calabash
- Security Brokers & Dealers, Calabash
- Sewing & Yarn Stores & Supplies, Calabash
- Shopping & Shopping Services, Calabash
- Signs, Calabash
- Skin Care & Cosmetology Salons, Calabash
- Snacks & Desserts, Calabash
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- Social Services & Welfare, Calabash
- Specialty Animal Services, Calabash
- Specialty Goods Storage, Calabash
- Specialty Stores, Calabash
- Sporting Goods Stores, Calabash
- Sports & Recreational Services, Calabash
- Sports Bars & Lounges, Calabash
- Stocks & Bond Brokers, Calabash
- Surveyor Services, Calabash - Surveying Service
- Swimwear & Accessories Shops, Calabash - Water Sports Equipment
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