- Sand Gravel & Aggregate, North Billerica
- Satellite & Cable TV Equipment & Systems, North Billerica
- Satellite Dish Antennas & Equipment Dealers, North Billerica
- Satellite TV Service, North Billerica
- Scrap & Waste Materials, North Billerica
- Screen Printing, North Billerica
- Seafood Restaurants, North Billerica
- Sealcoating, North Billerica - Asphalt Sealcoating & Paving
- Security Alarm Systems - Home & Business, North Billerica
- Security Brokers & Dealers, North Billerica
- Security Control Systems & Monitoring, North Billerica - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Guard & Patrol Service, North Billerica - Bodyguard, Guard Dogs, Etc
- Security Services, North Billerica
- Semiconductor Manufacturers Supplies & Equipment, North Billerica
- Semiconductors & Equipment, North Billerica
- Senior Citizens Service & Health Organizations, North Billerica
- Septic Tank Pumping & Cleaning, North Billerica - Septic Systems
- Septic Tanks & Septic Systems Contractors, North Billerica - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems Inspection, North Billerica
- Sewer & Drain Cleaning & Repair, North Billerica - Drain Cleaner & Installation Services
- Sewing & Yarn Stores & Supplies, North Billerica
- Sheet Metal, North Billerica
- Sheet Metal Work - Aluminum, Tin, Stainless Steel, etc, North Billerica - Sheet Metal Products
- Shopping & Shopping Services, North Billerica
- Signs, North Billerica
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- Skating Rink & Hockey Operation Services, North Billerica
- Small Appliances, North Billerica
- Snack Foods, North Billerica
- Snow Removal Services, North Billerica - Snow Plow Service
- Social Services & Welfare, North Billerica
- Societies & Foundation Associations, North Billerica
- Special Interest Schools Or Instruction, North Billerica
- Specialty Stores, North Billerica
- Sporting Goods Stores, North Billerica
- Sports & Recreational Services, North Billerica
- Spraying Booths & Equipment, North Billerica
- Staffing & Support Services, North Billerica
- State Government, North Billerica
- Steak House Restaurants, North Billerica
- Steel & Metal Goods, North Billerica - Steel Distributors
- Steel Manufacturers, North Billerica
- Stereo, Audio & Video Equipment Dealers & Stores, North Billerica
- Stock & Bond Brokers & Dealers, North Billerica
- Stocks & Bond Brokers, North Billerica
- Stoves & Furnace Equipment, North Billerica - Fittings & Repair Parts
- Surgical Supplies & Equipment, North Billerica
- Swimming Pool, Sauna & Spa Contractors, North Billerica
- Swimming Pools Contractors, North Billerica - Install Inground - Above Ground Pools
- Synagogues & Temples, North Billerica
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