- Salvage Yards, Junk Yards & Wrecker Service, Emmetsburg
- Sand Gravel & Aggregate, Emmetsburg
- Sandwich Shop Restaurants, Emmetsburg
- Savings & Loan Associations, Emmetsburg
- Savings Banks, Emmetsburg
- Secondary Schools, Emmetsburg
- Security Brokers & Dealers, Emmetsburg
- Senior Citizens Service & Health Organizations, Emmetsburg
- Sheriff's Department, Emmetsburg
- Shopping & Shopping Services, Emmetsburg
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- Siding Contractors, Emmetsburg - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Snacks & Desserts, Emmetsburg
- Social Services & Welfare, Emmetsburg
- Soybean Production, Emmetsburg
- Specialty Animal Services, Emmetsburg
- Specialty Stores, Emmetsburg
- State Government, Emmetsburg
- Stocks & Bond Brokers, Emmetsburg
- Submarine Sandwich Restaurants, Emmetsburg
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