- Salvage Yards, Junk Yards & Wrecker Service, Phillips
- Sand Gravel & Aggregate, Phillips
- Sandwich Shop Restaurants, Phillips
- Satellite Dish Antennas & Equipment Dealers, Phillips
- Satellite TV Service, Phillips
- Savings Banks, Phillips
- Scrap & Waste Materials, Phillips
- Screen Printing, Phillips
- Seafood Restaurants, Phillips
- Secondary Schools, Phillips
- Security Alarm Systems - Home & Business, Phillips
- Security Brokers & Dealers, Phillips
- Security Services, Phillips
- Septic Tank Installation & Repair, Phillips - Septic Systems
- Septic Tank Pumping & Cleaning, Phillips - Septic Systems
- Septic Tanks & Septic Systems Contractors, Phillips - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems Contractors & Designers, Phillips
- Sharpening Service, Phillips
- Sheet Metal Contractors, Phillips - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Phillips
- Sheriff's Department, Phillips
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- Shirts & T-Shirts, Phillips
- Shopping & Shopping Services, Phillips
- Siding Contractors, Phillips - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Snowmobile Dealers, Phillips - Parts, Gear, Clothing & Accessories
- Social Services & Welfare, Phillips
- Soil Testing Labs, Phillips - Concrete Testing
- Special Education & Care, Phillips
- Specialty Animal Services, Phillips
- Specialty Stores, Phillips
- Sporting Goods Equipment Rental, Phillips
- Sporting Goods Stores, Phillips
- Sports Bars & Lounges, Phillips
- Staffing & Support Services, Phillips
- State Government, Phillips
- Steel Manufacturers, Phillips
- Stoves & Furnace Equipment, Phillips - Fittings & Repair Parts
- Substance Abuse Clinics, Phillips - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Supper Club Restaurants, Phillips
- Support Services, Phillips
- Swimming Pools, Phillips
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