- Sand Gravel & Aggregate, West Jefferson
- Sandwich Shop Restaurants, West Jefferson
- Secondary Schools, West Jefferson
- Seeds & Bulbs Wholesale & Growers, West Jefferson
- Senior Citizens Information & Services, West Jefferson
- Septic Tanks & Septic Systems Contractors, West Jefferson - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewing & Yarn Stores & Supplies, West Jefferson
- Shoe Store - More, West Jefferson
- Shopping & Shopping Services, West Jefferson
- Siding Materials, West Jefferson
- Snacks & Desserts, West Jefferson
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- Snow Removal Services, West Jefferson - Snow Plow Service
- Social Services & Welfare, West Jefferson
- Specialty Stores, West Jefferson
- Sporting Goods Stores, West Jefferson
- Sports Bars & Lounges, West Jefferson
- State Government, West Jefferson
- State Highway Patrol, West Jefferson
- State Law Enforcement, West Jefferson
- Steel Manufacturers, West Jefferson
- Submarine Sandwich Restaurants, West Jefferson
- Swimming Pools Repair, Service, Supplies, Sale & Installation, West Jefferson
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