- Sanitation Consultants, Lake City
- Secondary Schools, Lake City
- Secretarial & Court Reporting Services, Lake City
- Shopping & Shopping Services, Lake City
- Ski & Snowmobile Clubs, Lake City
- Ski Centers, Lake City
- Ski Resorts, Lake City
- Ski, Snowboard & Snowmobile Shop - Equipment Rental & Services, Lake City
- Snacks & Desserts, Lake City
- Snowmobile Rentals & Leasing, Lake City
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- Snowmobile Repair, Parts, Sales & Service, Lake City
- Social Services & Welfare, Lake City
- Soda Fountain Shops, Lake City
- Soup & Salad Restaurants, Lake City
- Specialty Animal Services, Lake City
- Specialty Stores, Lake City
- Sporting Goods Stores, Lake City
- Sports & Recreational Services, Lake City
- State Government, Lake City
- Steel Pipes & Tubes Manufacturers, Lake City
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