- Seafood Restaurants, Shelter Island
- Secondary Schools, Shelter Island
- Secretarial & Court Reporting Services, Shelter Island
- Security & Surveillance System & Equipment, Shelter Island
- Security Services, Shelter Island
- Senior Citizens Information & Services, Shelter Island
- Ship & Boat Building & Repairing, Shelter Island
- Shopping & Shopping Services, Shelter Island
- Snacks & Desserts, Shelter Island
- Social Services & Welfare, Shelter Island
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- Special Interest Schools Or Instruction, Shelter Island
- Specialty Animal Services, Shelter Island
- Specialty Stores, Shelter Island
- Sporting & Recreational Camps, Shelter Island
- Sporting Goods Equipment Rental, Shelter Island
- Sporting Goods Stores, Shelter Island
- Sports & Recreational Services, Shelter Island
- State Government, Shelter Island
- Swimming Pool, Sauna & Spa Contractors, Shelter Island
- Swimming Pools Contractors, Shelter Island - Install Inground - Above Ground Pools
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