- Sandwich Shop Restaurants, Westby
- Satellite & Cable TV Equipment & Systems, Westby
- Satellite Dish Antennas & Equipment Dealers, Westby
- Satellite TV Service, Westby
- Sawmill & Planing Mills, Westby
- Sawmill Supplies & Equipment Repair, Westby
- Screen Printing, Westby
- Security & Commodity Brokers, Westby
- Security Brokers & Dealers, Westby
- Security Investigative Services, Westby
- Security Services, Westby
- Septic Tank Installation & Repair, Westby - Septic Systems
- Septic Tank Pumping & Cleaning, Westby - Septic Systems
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- Septic Tanks & Septic Systems Contractors, Westby - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Westby
- Social Services & Welfare, Westby
- Societies & Foundation Associations, Westby
- Sod & Sodding Service, Westby
- Speciality Food Stores, Westby
- Specialty Animal Services, Westby
- Specialty Stores, Westby
- Sporting & Recreational Camps, Westby
- Sporting Goods Stores, Westby
- Stock & Bond Brokers & Dealers, Westby
- Stocks & Bond Brokers, Westby
- Supper Club Restaurants, Westby
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