- Sand Gravel & Aggregate, Delano
- Scientific & Laboratory Equipment & Instruments, Delano
- Secondary Schools, Delano
- Security Brokers & Dealers, Delano
- Senior Citizens Service & Health Organizations, Delano
- Septic Tank Installation & Repair, Delano - Septic Systems
- Septic Tank Pumping & Cleaning, Delano - Septic Systems
- Septic Tanks & Septic Systems Contractors, Delano - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Delano - Wholesale, Dealers & Suppliers
- Sewing & Yarn Stores & Supplies, Delano
- Sheet Metal Contractors, Delano - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Delano
- Ship & Boat Building & Repairing, Delano
- Shopping & Shopping Services, Delano
- Sign Hanging & Installation Service, Delano - Signs Erectors & Hangers
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- Signs, Delano
- Skating Rink & Hockey Operation Services, Delano
- Snacks & Desserts, Delano
- Social Services & Welfare, Delano
- Societies & Foundation Associations, Delano
- Specialty Animal Services, Delano
- Specialty Stores, Delano
- Specialty Vehicle Rental & Leasing, Delano
- Sporting Goods Stores, Delano
- Sports & Recreational Services, Delano
- Stocks & Bond Brokers, Delano
- Stoves & Furnace Equipment, Delano - Fittings & Repair Parts
- Surveyor Services, Delano - Surveying Service
- Swimming Pool, Sauna & Spa Contractors, Delano
- Swimming Pools Contractors, Delano - Install Inground - Above Ground Pools
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