- Sand Gravel & Aggregate, Frankford
- Secondary Schools, Frankford
- Senior Citizens Service & Health Organizations, Frankford
- Sheet Metal Contractors, Frankford - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Frankford
- Shopping & Shopping Services, Frankford
- Siding Contractors, Frankford - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Ski Centers, Frankford
- Ski Resorts, Frankford
- Small Appliances, Frankford
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- Social Clubs & Organizations, Frankford
- Social Services & Welfare, Frankford
- Special Interest Schools Or Instruction, Frankford
- Specialty Animal Services, Frankford
- Specialty Stores, Frankford
- Stadiums, Arenas, Coliseums & Athletic Fields, Frankford
- Steel Manufacturers, Frankford
- Stoves & Furnace Equipment, Frankford - Fittings & Repair Parts
- Swimming Pool, Sauna & Spa Contractors, Frankford
- Swimming Pools Contractors, Frankford - Install Inground - Above Ground Pools
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