- Safety & Security Systems & Consultants, Ocean City
- Sandwich Shop Restaurants, Ocean City
- Satellite Communication Downlinking & Uplinking, Ocean City
- Satellite TV Service, Ocean City
- Savings Banks, Ocean City
- Scrap & Waste Machinery, Ocean City
- Scrap & Waste Materials, Ocean City
- Screens Doors & Windows, Ocean City
- Seafood Restaurants, Ocean City
- Secondary Schools, Ocean City
- Security & Commodity Brokers, Ocean City
- Security & Surveillance System & Equipment, Ocean City
- Security Brokers & Dealers, Ocean City
- Security Guard & Patrol Service, Ocean City - Bodyguard, Guard Dogs, Etc
- Security Investigative Services, Ocean City
- Security Services, Ocean City
- Senior Citizens Information & Services, Ocean City
- Sewer & Drain Cleaning & Repair, Ocean City - Drain Cleaner & Installation Services
- Sewing & Yarn Stores & Supplies, Ocean City
- Shells Marine, Ocean City
- Shirts & T-Shirts, Ocean City
- Shoe Stores, Ocean City - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Ocean City
- Siding Contractors, Ocean City - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Ocean City
- Skateboards & Equipment Shops, Ocean City - Skateboarding Supplies
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- Snack Foods, Ocean City
- Snacks & Desserts, Ocean City
- Snow Removal Services, Ocean City - Snow Plow Service
- Soccer Clubs, Ocean City
- Social Clubs & Organizations, Ocean City
- Social Services & Welfare, Ocean City
- Societies & Foundation Associations, Ocean City
- Specialty Animal Services, Ocean City
- Specialty Stores, Ocean City
- Specialty Vehicle Rental & Leasing, Ocean City
- Sporting Goods Stores, Ocean City
- Sports & Recreational Services, Ocean City
- Sports Medicine, Ocean City - Doctors, Physicians & Surgeons
- Sportswear Clothing Stores, Ocean City - Sports Clothes
- Staffing & Support Services, Ocean City
- Stamp Collecting & Coin Dealers , Ocean City
- Steak House Restaurants, Ocean City
- Stocks & Bond Brokers, Ocean City
- Storm Doors & Windows, Ocean City
- Stoves & Furnace Equipment, Ocean City - Fittings & Repair Parts
- Submarine Sandwich Restaurants, Ocean City
- Substance Abuse Outpatient Clinics, Ocean City
- Surfboard & Windsurfing Equipment Shops, Ocean City
- Surveyor Services, Ocean City - Surveying Service
- Swimming, Ocean City
- Swimwear & Accessories Shops, Ocean City - Water Sports Equipment
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