- Sand & Gravel Hauling, Pendleton
- Sandwich Shop Restaurants, Pendleton
- Scrap & Waste Materials, Pendleton
- Sealcoating, Pendleton - Asphalt Sealcoating & Paving
- Secondary Schools, Pendleton
- Security Brokers & Dealers, Pendleton
- Sewing & Yarn Stores & Supplies, Pendleton
- Sheet Metal Contractors, Pendleton - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Pendleton
- Shopping & Shopping Services, Pendleton
- Siding Contractors, Pendleton - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Pendleton
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- Snow Removal Services, Pendleton - Snow Plow Service
- Social Services & Welfare, Pendleton
- Special Events Photographers, Pendleton
- Specialty Animal Services, Pendleton
- Specialty Stores, Pendleton
- Sporting Goods Stores, Pendleton
- Staffing & Support Services, Pendleton
- Stamp Collecting & Coin Dealers , Pendleton
- State Government, Pendleton
- Stock & Bond Brokers & Dealers, Pendleton
- Stocks & Bond Brokers, Pendleton
- Swimming Pools, Pendleton
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