- Safe & Vault, Ottumwa
- Safety Equipment & Supplies, Ottumwa
- Sales & Marketing Consultant, Ottumwa
- Salvation Army, Ottumwa
- Sand Gravel & Aggregate, Ottumwa
- Sandwich Shop Restaurants, Ottumwa
- Satellite & Cable TV Equipment & Systems, Ottumwa
- Satellite Dish Antennas & Equipment Dealers, Ottumwa
- Satellite TV Service, Ottumwa
- Savings & Loan Associations, Ottumwa
- Savings Banks, Ottumwa
- Sawdust & Shavings, Ottumwa
- School - Catholic, Ottumwa
- School - Christian, Ottumwa
- Scrap & Waste Materials, Ottumwa
- Scrapbooks & Scrapbook Supplies, Ottumwa
- Screen Printing, Ottumwa
- Screens Doors & Windows, Ottumwa
- Sealcoating, Ottumwa - Asphalt Sealcoating & Paving
- Search & Rescue, Ottumwa
- Secondary Schools, Ottumwa
- Security & Surveillance System & Equipment, Ottumwa
- Security Brokers & Dealers, Ottumwa
- Security Services, Ottumwa
- Senior Citizens Housing, Ottumwa
- Senior Citizens Service & Health Organizations, Ottumwa
- Septic Tank Installation & Repair, Ottumwa - Septic Systems
- Septic Tank Pumping & Cleaning, Ottumwa - Septic Systems
- Septic Tanks & Septic Systems Contractors, Ottumwa - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems Contractors & Designers, Ottumwa
- Service Establishment Supplies & Equipment, Ottumwa
- Sewer & Drain Cleaning & Repair, Ottumwa - Drain Cleaner & Installation Services
- Sewer Cleaning Equipment & Supplies, Ottumwa - Sewer Builders
- Sewer Construction Contractors, Ottumwa - Sewer Line, Pipe Installation & Repair Services
- Sewing & Yarn Stores & Supplies, Ottumwa
- Sewing Machines, Equipment & Supplies, Ottumwa
- Sheriff's Department, Ottumwa
- Shirts & T-Shirts, Ottumwa
- Shoe Dyers, Ottumwa
- Shoe Repair & Shoeshine Parlors, Ottumwa
- Shoe Repair Shops, Ottumwa
- Shoe Store - More, Ottumwa
- Shoe Stores, Ottumwa - Mens, Womens & Kids Shoes
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- Shopping & Shopping Services, Ottumwa
- Siding Contractors, Ottumwa - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Ottumwa
- Skin Care & Cosmetology Salons, Ottumwa
- Skin Care Products & Treatments, Ottumwa
- Small Appliances, Ottumwa
- Snacks & Desserts, Ottumwa
- Social Security Counselors & Representatives, Ottumwa
- Social Services & Welfare, Ottumwa
- Societies & Foundation Associations, Ottumwa
- Solar Equipment, Ottumwa
- Sound Systems, Microphones & Equipment, Ottumwa
- Spanish Speaking Churches, Ottumwa
- Special Events & Party Supply Rental, Ottumwa
- Specialty Animal Services, Ottumwa
- Specialty Communication Companies & Services, Ottumwa
- Specialty Stores, Ottumwa
- Speech & Hearing Specialists, Ottumwa
- Sporting Goods Equipment Rental, Ottumwa
- Sporting Goods Stores, Ottumwa
- Sports & Recreational Services, Ottumwa
- Sports Bars & Lounges, Ottumwa
- Sports Medicine, Ottumwa - Doctors, Physicians & Surgeons
- Staffing & Support Services, Ottumwa
- Stamp Collecting & Coin Dealers , Ottumwa
- State Government, Ottumwa
- Steak House Restaurants, Ottumwa
- Steel & Metal Goods, Ottumwa - Steel Distributors
- Steel Manufacturers, Ottumwa
- Stock & Bond Brokers & Dealers, Ottumwa
- Stocks & Bond Brokers, Ottumwa
- Stone, Ottumwa
- Stone & Rock Quarry, Ottumwa - Gravel Pit, Shale, Granite, Limestone, Crushed Rock, etc
- Storage Trailers & Containers, Ottumwa
- Stoves & Furnace Equipment, Ottumwa - Fittings & Repair Parts
- Submarine Sandwich Restaurants, Ottumwa
- Substance Abuse Clinics, Ottumwa - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Support Services, Ottumwa
- Swimming Pool Covers & Enclosures, Ottumwa
- Swimming Pools, Ottumwa
- Swimming Pools Supplies, Equipment & Accessories, Ottumwa
- Synagogues & Temples, Ottumwa
- Synthetic Resins & Rubber, Ottumwa
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