- Sales & Marketing Consultant, Rochester
- Salvage Yards, Junk Yards & Wrecker Service, Rochester
- Sand Gravel & Aggregate, Rochester
- Sandwich Shop Restaurants, Rochester
- Satellite Dish Antennas & Equipment Dealers, Rochester
- Satellite TV Service, Rochester
- Sawdust & Shavings, Rochester
- Seafood Restaurants, Rochester
- Secondary Schools, Rochester
- Security & Surveillance System & Equipment, Rochester
- Security Brokers & Dealers, Rochester
- Security Services, Rochester
- Septic Tank Installation & Repair, Rochester - Septic Systems
- Septic Tank Pumping & Cleaning, Rochester - Septic Systems
- Septic Tanks & Septic Systems Contractors, Rochester - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewer & Drain Cleaning & Repair, Rochester - Drain Cleaner & Installation Services
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- Sheet Metal Contractors, Rochester - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Rochester
- Shooting & Target Ranges, Rochester
- Shopping & Shopping Services, Rochester
- Small Appliances, Rochester
- Snacks & Desserts, Rochester
- Social Services & Welfare, Rochester
- Special Interest Schools Or Instruction, Rochester
- Specialty Animal Services, Rochester
- Specialty Stores, Rochester
- Spraying Booths & Equipment, Rochester
- Staffing & Support Services, Rochester
- Stock & Bond Brokers & Dealers, Rochester
- Stocks & Bond Brokers, Rochester
- Stoves & Furnace Equipment, Rochester - Fittings & Repair Parts
- Surveyor Services, Rochester - Surveying Service
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