- Sand Gravel & Aggregate, Montauk
- Scrap & Waste Materials, Montauk
- Seafood Restaurants, Montauk
- Security & Surveillance System & Equipment, Montauk
- Security Alarm Systems - Home & Business, Montauk
- Security Control Systems & Monitoring, Montauk - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Investigative Services, Montauk
- Security Services, Montauk
- Senior Citizens Service & Health Organizations, Montauk
- Shirts & T-Shirts, Montauk
- Shoe Stores, Montauk - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Montauk
- Sitting Services, Montauk
- Snack Foods, Montauk
- Snacks & Desserts, Montauk
- Social Services & Welfare, Montauk
- Societies & Foundation Associations, Montauk
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- Specialty Stores, Montauk
- Specialty Vehicle Rental & Leasing, Montauk
- Sporting & Recreational Camps, Montauk
- Sporting Goods Stores, Montauk
- Sports & Recreational Services, Montauk
- Sportswear Clothing Stores, Montauk - Sports Clothes
- Sprinkler System Contractors, Montauk - Garden & Lawn Sprinkler System Installation & Repair
- State Government, Montauk
- Stereo, Audio & Video Equipment Dealers & Stores, Montauk
- Surfboard & Windsurfing Equipment Shops, Montauk
- Surveyor Services, Montauk - Surveying Service
- Swimming Pool, Sauna & Spa Contractors, Montauk
- Swimming Pools Contractors, Montauk - Install Inground - Above Ground Pools
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Montauk
- Swimwear & Accessories Manufacturers, Montauk
- Swimwear & Accessories Shops, Montauk - Water Sports Equipment
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