- Sandwich Shop Restaurants, Kapaa
- Screen Printing, Kapaa
- Screens Doors & Windows, Kapaa
- Seafood Restaurants, Kapaa
- Secondary Schools, Kapaa
- Security Brokers & Dealers, Kapaa
- Semi-Precious Stones, Kapaa
- Septic & Cesspool Building & Service, Kapaa
- Septic Tank Installation & Repair, Kapaa - Septic Systems
- Septic Tank Pumping & Cleaning, Kapaa - Septic Systems
- Septic Tank Site Evaluation & Design Consultants, Kapaa
- Septic Tanks & Septic Systems Contractors, Kapaa - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Septic Tanks & Systems, Kapaa - Wholesale, Dealers & Suppliers
- Septic Tanks Manufacturers, Kapaa
- Service Establishment Supplies & Equipment, Kapaa
- Sewer & Drain Cleaning & Repair, Kapaa - Drain Cleaner & Installation Services
- Sewing & Yarn Stores & Supplies, Kapaa
- Shaved Ice, Kapaa
- Shells Marine, Kapaa
- Shipping Service, Kapaa
- Shirts & T-Shirts, Kapaa
- Shoe Stores, Kapaa - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Kapaa
- Shopping Services, Kapaa
- Signs, Kapaa
- Small Appliances, Kapaa
- Snacks & Desserts, Kapaa
- Snow Cone Stands, Kapaa
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- Social Services & Welfare, Kapaa
- Social Workers & Services, Kapaa
- Sod & Sodding Service, Kapaa
- Solar Energy Companies - Contractors, Kapaa - Solar Panel Installation - Solar Power Systems
- Solar Energy Equipment & Systems - Service & Repair, Kapaa - Solar Power Systems
- Solar Equipment, Kapaa
- Sound Systems & Recording Equipment, Kapaa
- Sound Systems, Microphones & Equipment, Kapaa
- Special Coatings, Kapaa - Protective Coatings
- Special Events Photographers, Kapaa
- Special Interest Schools Or Instruction, Kapaa
- Speciality Food Stores, Kapaa
- Specialty Animal Services, Kapaa
- Specialty Stores, Kapaa
- Specialty Vehicle Rental & Leasing, Kapaa
- Sporting Goods Manufacturers, Kapaa
- Sporting Goods Stores, Kapaa
- Sports & Recreational Services, Kapaa
- Sports Bars & Lounges, Kapaa
- Sportswear Clothing Stores, Kapaa - Sports Clothes
- Staffing & Support Services, Kapaa
- State Government, Kapaa
- Stock & Bond Brokers & Dealers, Kapaa
- Stocks & Bond Brokers, Kapaa
- Stone, Kapaa
- Stone And Glass Products, Kapaa
- Surfboard & Windsurfing Equipment Shops, Kapaa
- Swimwear & Accessories Shops, Kapaa - Water Sports Equipment
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