- Sand Gravel & Aggregate, Orono
- Scrap & Waste Materials, Orono
- Secondary Schools, Orono
- Senior Citizens Information & Services, Orono
- Senior Citizens Service & Health Organizations, Orono
- Septic Systems Installation & Repair, Orono
- Septic Tanks & Septic Systems Contractors, Orono - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Service Establishment Supplies & Equipment, Orono
- Shopping & Shopping Services, Orono
- Signs, Orono
- Ski & Snowmobile Clubs, Orono
- Ski Centers, Orono
- Ski Resorts, Orono
- Ski Shops - Equipment & Supplies Sales & Rental, Orono
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- Ski, Snowboard & Snowmobile Shop - Equipment Rental & Services, Orono
- Snow Removal Services, Orono - Snow Plow Service
- Social Services & Welfare, Orono
- Special Events Photographers, Orono
- Special Interest Schools Or Instruction, Orono
- Specialty Animal Services, Orono
- Specialty Stores, Orono
- Sporting Goods Stores, Orono
- Sprinkler Alarm Systems, Orono - Fire Sprinkler Systems
- Stadiums, Arenas, Coliseums & Athletic Fields, Orono
- Steel Manufacturers, Orono
- Stoves, Ovens, Ranges & Cooktops, Orono
- Street Cleaning Services, Orono
- Sweepers & Scrubbers Industrial, Orono - Sweeping Service
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