- Sand Gravel & Aggregate, Lowell
- Sandwich Shop Restaurants, Lowell
- Satellite Dish Antennas & Equipment Dealers, Lowell
- Sealcoating, Lowell - Asphalt Sealcoating & Paving
- Secondary Schools, Lowell
- Septic Tank Installation & Repair, Lowell - Septic Systems
- Septic Tank Pumping & Cleaning, Lowell - Septic Systems
- Septic Tanks & Septic Systems Contractors, Lowell - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewing Machines, Equipment & Supplies, Lowell
- Shopping & Shopping Services, Lowell
- Siding Materials, Lowell
- Signs, Lowell
- Small Appliances, Lowell
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- Social Clubs & Organizations, Lowell
- Social Services & Welfare, Lowell
- Societies & Foundation Associations, Lowell
- Special Education & Care, Lowell
- Special Interest Schools Or Instruction, Lowell
- Specialty Animal Services, Lowell
- Specialty Stores, Lowell
- State Government, Lowell
- Steel Manufacturers, Lowell
- Steel Mills & Blast Furnaces, Lowell
- Submarine Sandwich Restaurants, Lowell
- Substance Abuse Clinics, Lowell - Alcoholism, Addiction & Drug Abuse Treatment Centers
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