- Sales & Marketing Consultant, Waterville
- Sandwich Shop Restaurants, Waterville
- Savings & Loan Associations, Waterville
- Savings Banks, Waterville
- Scrap & Waste Machinery, Waterville
- Scrap & Waste Materials, Waterville
- Security Brokers & Dealers, Waterville
- Sewing Contractors, Waterville
- Sheet Metal Contractors, Waterville - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Waterville
- Shopping & Shopping Services, Waterville
- Snacks & Desserts, Waterville
- Social Services & Welfare, Waterville
- Specialty Animal Services, Waterville
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- Specialty Goods Storage, Waterville
- Specialty Stores, Waterville
- Sporting Goods Equipment Rental, Waterville
- Sporting Goods Stores, Waterville
- Sports & Recreational Services, Waterville
- Sprinkler System Contractors, Waterville - Garden & Lawn Sprinkler System Installation & Repair
- State Government, Waterville
- Steak House Restaurants, Waterville
- Steel Manufacturers, Waterville
- Stocks & Bond Brokers, Waterville
- Surveying Engineer, Waterville
- Swimming Pool, Sauna & Spa Contractors, Waterville
- Swimming Pools Contractors, Waterville - Install Inground - Above Ground Pools
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Waterville
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