- Sand Gravel & Aggregate, Gillett
- Sandblasting, Gillett - General Contractors
- Sandwich Shop Restaurants, Gillett
- Savings Banks, Gillett
- School Bus Transportation Service, Gillett
- Scrap & Waste Machinery, Gillett
- Scrap & Waste Materials, Gillett
- Secondary Schools, Gillett
- Septic Tank Installation & Repair, Gillett - Septic Systems
- Septic Tank Pumping & Cleaning, Gillett - Septic Systems
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- Septic Tanks & Septic Systems Contractors, Gillett - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewer & Drain Cleaning & Repair, Gillett - Drain Cleaner & Installation Services
- Sheriff's Department, Gillett
- Ship & Boat Building & Repairing, Gillett
- Shopping & Shopping Services, Gillett
- Social Clubs & Organizations, Gillett
- Social Services & Welfare, Gillett
- Speciality Food Stores, Gillett
- Specialty Stores, Gillett
- State Government, Gillett
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