- Safety & Security Systems & Consultants, Lincoln
- Sales & Marketing Consultant, Lincoln
- Sand Gravel & Aggregate, Lincoln
- Sandwich Shop Restaurants, Lincoln
- Scrap & Waste Materials, Lincoln
- Secondary Schools, Lincoln
- Secretarial & Court Reporting Services, Lincoln
- Security Investigative Services, Lincoln
- Security Services, Lincoln
- Senior Citizens Service & Health Organizations, Lincoln
- Sewer & Drain Cleaning & Repair, Lincoln - Drain Cleaner & Installation Services
- Sewer Construction Contractors, Lincoln - Sewer Line, Pipe Installation & Repair Services
- Ship & Boat Building & Repairing, Lincoln
- Shoe Store - More, Lincoln
- Shoe Stores, Lincoln - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Lincoln
- Signs, Lincoln
- Skating Supplies, Lincoln - Ice, Inline, Speed, Figure & Roller Skates
- Sleep Disorders Treatment & Information Centers, Lincoln
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- Snacks & Desserts, Lincoln
- Snow Removal Services, Lincoln - Snow Plow Service
- Social Clubs & Organizations, Lincoln
- Social Services & Welfare, Lincoln
- Societies & Foundation Associations, Lincoln
- Special Events & Party Supply Rental, Lincoln
- Special Interest Schools Or Instruction, Lincoln
- Specialty Animal Services, Lincoln
- Specialty Stores, Lincoln
- Speech & Hearing Specialists, Lincoln
- Sporting Goods Stores, Lincoln
- Staffing & Support Services, Lincoln
- State Government, Lincoln
- Steak House Restaurants, Lincoln
- Steel & Metal Goods, Lincoln - Steel Distributors
- Store Fronts, Lincoln - Storefront
- Surveyor Services, Lincoln - Surveying Service
- Surveyors, Lincoln
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Lincoln
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