- Sand Gravel & Aggregate, Marathon
- Sandwich Shop Restaurants, Marathon
- Sawdust & Shavings, Marathon
- Sawmill & Planing Mills, Marathon
- Sawmill Supplies & Equipment Repair, Marathon
- School Bus Transportation Service, Marathon
- Screen Printing, Marathon
- Secondary Schools, Marathon
- Security Brokers & Dealers, Marathon
- Shopping & Shopping Services, Marathon
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- Signs, Marathon
- Social Services & Welfare, Marathon
- Soil Testing Labs, Marathon - Concrete Testing
- Special Dies Tools Jigs & Fixtures Manufacturers, Marathon
- Speciality Food Stores, Marathon
- Specialty Animal Services, Marathon
- Specialty Stores, Marathon
- Sporting & Recreational Camps, Marathon
- Stocks & Bond Brokers, Marathon
- Swimming Lessons & Classes, Marathon
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