- Sandwich Shop Restaurants, Spencer
- Satellite TV Service, Spencer
- Sawmill & Planing Mills, Spencer
- Sawmill Supplies & Equipment Repair, Spencer
- Screen Printing, Spencer
- Secondary Schools, Spencer
- Security Brokers & Dealers, Spencer
- Sheet Metal, Spencer
- Shoe Store - More, Spencer
- Shooting & Target Ranges, Spencer
- Shopping & Shopping Services, Spencer
- Signs, Spencer
- Social Clubs & Organizations, Spencer
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- Social Services & Welfare, Spencer
- Special Interest Schools Or Instruction, Spencer
- Specialty Stores, Spencer
- Speech & Hearing Specialists, Spencer
- Speech Pathologists, Spencer - Speech & Language Therapy
- Sporting Goods Equipment Rental, Spencer
- Sporting Goods Stores, Spencer
- State Government, Spencer
- Stocks & Bond Brokers, Spencer
- Stone, Spencer
- Stoves & Furnace Equipment, Spencer - Fittings & Repair Parts
- Submarine Sandwich Restaurants, Spencer
- Surveyor Services, Spencer - Surveying Service
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