- Sand Gravel & Aggregate, Seward
- Sandwich Shop Restaurants, Seward
- Savings Banks, Seward
- Seafood Restaurants, Seward
- Secondary Schools, Seward
- Security Alarm Systems - Home & Business, Seward
- Security Brokers & Dealers, Seward
- Security Services, Seward
- Senior Citizens Service & Health Organizations, Seward
- Sewing & Yarn Stores & Supplies, Seward
- Sewing Machines, Equipment & Supplies, Seward
- Sheet Metal Contractors, Seward - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Seward
- Shopping & Shopping Services, Seward
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- Sightseeing Tours, Seward
- Small Appliances, Seward
- Social Services & Welfare, Seward
- Societies & Foundation Associations, Seward
- Specialty Stores, Seward
- Sporting Goods Stores, Seward
- Sports Medicine, Seward - Doctors, Physicians & Surgeons
- Staffing & Support Services, Seward
- State Government, Seward
- Steamship Companies & Agencies, Seward
- Stevedoring Contractors, Seward
- Stocks & Bond Brokers, Seward
- Stoves & Furnace Equipment, Seward - Fittings & Repair Parts
- Surveyor Services, Seward - Surveying Service
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