- Sand Gravel & Aggregate, Orwell
- Sandwich Shop Restaurants, Orwell
- Satellite Descrambling & Programming Service, Orwell
- Satellite TV Service, Orwell
- Secondary Schools, Orwell
- Security Brokers & Dealers, Orwell
- Septic Tank Pumping & Cleaning, Orwell - Septic Systems
- Sewer & Drain Cleaning & Repair, Orwell - Drain Cleaner & Installation Services
- Shirts & T-Shirts, Orwell
- Shopping & Shopping Services, Orwell
- Signs, Orwell
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- Social Services & Welfare, Orwell
- Soul Food Restaurants, Orwell
- Special Interest Schools Or Instruction, Orwell
- Specialty Animal Services, Orwell
- Specialty Stores, Orwell
- Sporting Goods Stores, Orwell
- Sports Promoters & Managers, Orwell
- Sports Promotions & Special Events, Orwell
- Steel & Metal Goods, Orwell - Steel Distributors
- Submarine Sandwich Restaurants, Orwell
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