- Sandwich Shop Restaurants, Wheatley
- Seafood Restaurants, Wheatley
- Secondary Schools, Wheatley
- Senior Citizens Service & Health Organizations, Wheatley
- Septic Tank Pumping & Cleaning, Wheatley - Septic Systems
- Sewing & Yarn Stores & Supplies, Wheatley
- Ship & Boat Building & Repairing, Wheatley
- Shopping & Shopping Services, Wheatley
- Siding Contractors, Wheatley - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
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- Skating Rink & Hockey Operation Services, Wheatley
- Social Services & Welfare, Wheatley
- Societies & Foundation Associations, Wheatley
- Specialty Animal Services, Wheatley
- Specialty Stores, Wheatley
- Sporting Goods Stores, Wheatley
- Stadiums, Arenas, Coliseums & Athletic Fields, Wheatley
- Steel & Metal Goods, Wheatley - Steel Distributors
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