| Salix - Operation of arts facilities |
| Salon Art - Hairdressing and other beauty treatment |
| Sandend Caravan Park - Camping sites, including caravan sites |
| Seafield Arms Hotel - Bar |
| Sequence 4 - Other business activities not elsewhere classified |
| Sheriff Clerk - Justice and judicial activities |
| Smart's - Retail sale of books, newspapers and stationary |
| Soar High Models - Other retail sale in specialised stores |
| Soyburn Development - Development and selling of real estate |
| Station Hotel - Hotels and motels, with restaurant |
| Station Hotel - Hotels and motels, with restaurant |
| Stephen - Other farming of animals |
| Stewart Cheyne - Maintenance and repair of motor vehicles |
| Stewart & Watson - Real Estate Agency |
| Stewart & Watson - Legal activities |
| Strowger & Smith - Plumber |
| Stuart Duncan - Cattle Farm |
| Stephen Leggat - Beef Cattle Feedlots Farm |
| Stewart King Environmental Engineers - Contractor |
| Scott The Chemist - Drug Store |
| Stanley Smith - Agriculture Contractors |
| Stephen - Fur Farms |
| Soy Kilts - Kilt Manufacturers |
| Stitchability Banff - Hobby And Craft Supplies |
| Station Hotel - Hotel |
| Sheriff Clerks Office - Courts |
| Stewart & Watson - Solicitors |
| Seafield Bakery - Retail Bakery |
| Seivwright Bros - Public Work Contractors |
| Seivwright Brothers Ltd - Ground Work Contractors |
| Sandra's Stitches - Broad Woven Wool Mills |