- Safety & Security Systems & Consultants, Kailua
- Sales & Marketing Consultant, Kailua
- Sand Gravel & Aggregate, Kailua
- Sandwich Shop Restaurants, Kailua
- Savings & Loan Associations, Kailua
- Savings Banks, Kailua
- School - Christian, Kailua
- School Bus Transportation Service, Kailua
- Schools For The Physically Challenged, Kailua
- Scientific & Research Professionals, Kailua
- Screen Houses, Kailua
- Screen Printing, Kailua
- Screens Doors & Windows, Kailua
- Scuba Diving Equipment, Kailua
- Secondary Schools, Kailua
- Secretarial School, Kailua
- Security Brokers & Dealers, Kailua
- Sewer & Drain Cleaning & Repair, Kailua - Drain Cleaner & Installation Services
- Shaved Ice, Kailua
- Sheet Metal Contractors, Kailua - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Kailua
- Sheet Metal Work - Aluminum, Tin, Stainless Steel, etc, Kailua - Sheet Metal Products
- Shelving Equipment, Kailua
- Shoe Store - More, Kailua
- Shoe Stores, Kailua - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Kailua
- Skateboards & Equipment Shops, Kailua - Skateboarding Supplies
- Skin Care & Cosmetology Salons, Kailua
- Skin Care Products & Treatments, Kailua
- Skylights, Kailua - Skylight Shades, Blinds, Covers & More
- Sleds, Snowboards & Snowshoes Shops, Kailua - Snow Sleds, Toboggans, Helmets, Boots, Goggles, Clothing, Gear & More
- Slippers Retail, Kailua
- Snacks & Desserts, Kailua
- Snow Cone Stands, Kailua
- Soccer Equipment & Supplies, Kailua
- Social Services & Welfare, Kailua
- Social Workers & Services, Kailua
- Societies & Foundation Associations, Kailua
- Solar Energy Companies - Contractors, Kailua - Solar Panel Installation - Solar Power Systems
- Solar Energy Equipment & Systems - Service & Repair, Kailua - Solar Power Systems
- Solariums & Garden Rooms, Kailua
- Soup & Salad Restaurants, Kailua
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- South American Restaurants, Kailua
- Special Coatings, Kailua - Protective Coatings
- Special Dies Tools Jigs & Fixtures Manufacturers, Kailua
- Special Education & Care, Kailua
- Special Events & Party Supply Rental, Kailua
- Special Interest Schools Or Instruction, Kailua
- Specialty Animal Services, Kailua
- Specialty Stores, Kailua
- Speech & Hearing Specialists, Kailua
- Sporting Goods Equipment Rental, Kailua
- Sporting Goods Manufacturers, Kailua
- Sporting Goods Stores, Kailua
- Sports Bars & Lounges, Kailua
- Sports Medicine, Kailua - Doctors, Physicians & Surgeons
- Sportswear Clothing Stores, Kailua - Sports Clothes
- Staffing & Support Services, Kailua
- State Government, Kailua
- Steak House Restaurants, Kailua
- Steel & Metal Goods, Kailua - Steel Distributors
- Steel Products, Kailua
- Stocks & Bond Brokers, Kailua
- Store Fixtures & Display Equipment, Kailua
- Storm & Hurricane Protection, Kailua - Shutters, Doors, Windows, Shelters, etc
- Structural Engineer, Kailua
- Substance Abuse Clinics, Kailua - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surfboard & Windsurfing Equipment Shops, Kailua
- Surfing & Surfboard Instruction & Renting, Kailua
- Surfing Associations & Promotions, Kailua
- Surgical & Medical Instruments Manufacturers, Kailua
- Surgical Hospitals, Kailua - Surgical Centers
- Sushi Restaurants, Kailua
- Swimming Lessons & Classes, Kailua
- Swimming Pool Designing & Consulting, Kailua
- Swimming Pool Remodeling & Renovation, Kailua
- Swimming Pool, Sauna & Spa Contractors, Kailua
- Swimming Pools & Equipment Manufacturers, Kailua
- Swimming Pools Contractors, Kailua - Install Inground - Above Ground Pools
- Swimming Pools Coping Plastering & Tiling, Kailua
- Swimming Pools Decks, Kailua - Repair Services
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Kailua
- Swimming Pools Supplies, Equipment & Accessories, Kailua
- Swimwear & Accessories Shops, Kailua - Water Sports Equipment
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