- Sandblasting, Elkins - General Contractors
- Sandwich Shop Restaurants, Elkins
- Sanitation Consultants, Elkins
- Satellite & Cable TV Equipment & Systems Repair & Service, Elkins
- Satellite Dish Antennas & Equipment Dealers, Elkins
- Satellite TV Service, Elkins
- Sawmill & Planing Mills, Elkins
- Sawmill Supplies & Equipment Repair, Elkins
- School - Christian, Elkins
- Scrap & Waste Materials, Elkins
- Screen Printing, Elkins
- Sealcoating, Elkins - Asphalt Sealcoating & Paving
- Secondary Schools, Elkins
- Secretarial & Court Reporting Services, Elkins
- Security Brokers & Dealers, Elkins
- Senior Citizens Service & Health Organizations, Elkins
- Septic Tanks & Systems, Elkins - Wholesale, Dealers & Suppliers
- Sewing & Yarn Stores & Supplies, Elkins
- Sewing Machines, Equipment & Supplies, Elkins
- Sheet Metal Fabricators & Ductwork Contractors, Elkins
- Shirts & T-Shirts, Elkins
- Shoe Stores, Elkins - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Elkins
- Signs, Elkins
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- Sleep Disorders Treatment & Information Centers, Elkins
- Small Appliances, Elkins
- Snacks & Desserts, Elkins
- Snow Removal Services, Elkins - Snow Plow Service
- Social Security Counselors & Representatives, Elkins
- Social Services & Welfare, Elkins
- Societies & Foundation Associations, Elkins
- Soup & Salad Restaurants, Elkins
- Special Education & Care, Elkins
- Special Interest Schools Or Instruction, Elkins
- Specialty Stores, Elkins
- Speech & Hearing Specialists, Elkins
- Sporting Goods Stores, Elkins
- Sportswear Clothing Stores, Elkins - Sports Clothes
- Springs Automotive, Elkins
- Staffing & Support Services, Elkins
- State Government, Elkins
- Steak House Restaurants, Elkins
- Steel & Metal Goods, Elkins - Steel Distributors
- Stocks & Bond Brokers, Elkins
- Substance Abuse Clinics, Elkins - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Elkins - Surveying Service
- Swimming Lessons & Classes, Elkins
- Swimming Pools, Elkins
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