- Sand Gravel & Aggregate, Lewisburg
- Sandwich Shop Restaurants, Lewisburg
- Savings & Loan Associations, Lewisburg
- Savings Banks, Lewisburg
- Secondary Schools, Lewisburg
- Septic Tank Installation & Repair, Lewisburg - Septic Systems
- Septic Tank Pumping & Cleaning, Lewisburg - Septic Systems
- Septic Tanks & Septic Systems Contractors, Lewisburg - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Lewisburg
- Smoke Odor Counteracting Services, Lewisburg
- Snacks & Desserts, Lewisburg
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- Social Services & Welfare, Lewisburg
- Specialty Animal Services, Lewisburg
- Specialty Stores, Lewisburg
- Steel Fabrication & Processing Equipment, Lewisburg
- Steel Manufacturers, Lewisburg
- Stone, Lewisburg
- Storm Doors & Windows, Lewisburg
- Surveyor Services, Lewisburg - Surveying Service
- Swimming Pool, Sauna & Spa Contractors, Lewisburg
- Swimming Pools Contractors, Lewisburg - Install Inground - Above Ground Pools
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