- Sand Gravel & Aggregate, Homer
- Scrap & Waste Materials, Homer
- Screen Printing, Homer
- Secondary Schools, Homer
- Security Brokers & Dealers, Homer
- Shopping & Shopping Services, Homer
- Social Clubs & Organizations, Homer
- Social Services & Welfare, Homer
- Societies & Foundation Associations, Homer
- Special Education & Care, Homer
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- Specialty Animal Services, Homer
- Specialty Stores, Homer
- Sporting Goods Stores, Homer
- State Government, Homer
- State Parks, Homer
- Stocks & Bond Brokers, Homer
- Substance Abuse Clinics, Homer - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Homer - Surveying Service
- Swimming Pools Supplies, Equipment & Accessories, Homer
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