- Sand Gravel & Aggregate, Luxemburg
- Sandblasting, Luxemburg - General Contractors
- Sandwich Shop Restaurants, Luxemburg
- Screen Printing, Luxemburg
- Search & Rescue, Luxemburg
- Secondary Schools, Luxemburg
- Security Brokers & Dealers, Luxemburg
- Sewer & Drain Cleaning & Repair, Luxemburg - Drain Cleaner & Installation Services
- Sewer Companies, Luxemburg
- Sewer Construction Contractors, Luxemburg - Sewer Line, Pipe Installation & Repair Services
- Sewing Contractors, Luxemburg
- Shopping & Shopping Services, Luxemburg
- Ski Equipment & Supplies Shops, Luxemburg - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
- Snow Removal Services, Luxemburg - Snow Plow Service
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- Snowmobile Dealers, Luxemburg - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Luxemburg
- Special Education & Care, Luxemburg
- Speciality Food Stores, Luxemburg
- Specialty Animal Services, Luxemburg
- Specialty Goods Storage, Luxemburg
- Specialty Stores, Luxemburg
- Sporting Goods Stores, Luxemburg
- Steel Manufacturers, Luxemburg
- Stove, Oven, Range & Cooktop Parts & Supplies, Luxemburg
- Stoves & Furnace Equipment, Luxemburg - Fittings & Repair Parts
- Structural Engineer, Luxemburg
- Surveyor Services, Luxemburg - Surveying Service
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