- Sandwich Shop Restaurants, Makawao
- Scientific & Research Professionals, Makawao
- Screen Printing, Makawao
- Screens Doors & Windows, Makawao
- Secondary Schools, Makawao
- Security Alarm Systems - Home & Business, Makawao
- Security Control Systems & Monitoring, Makawao - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Guard & Patrol Service, Makawao - Bodyguard, Guard Dogs, Etc
- Security Services, Makawao
- Septic Tanks & Septic Systems Contractors, Makawao - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewer & Drain Cleaning & Repair, Makawao - Drain Cleaner & Installation Services
- Sewer Construction Contractors, Makawao - Sewer Line, Pipe Installation & Repair Services
- Shopping & Shopping Services, Makawao
- Shutters - Interior & Exterior, Makawao - Wood, Vinyl, Window, Plantation Shutters, etc
- Signs, Makawao
- Signs & Advertising Specialties Manufacturers, Makawao
- Small Appliances, Makawao
- Social Clubs & Organizations, Makawao
- Social Services & Welfare, Makawao
- Special Events Photographers, Makawao
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- Special Interest Schools Or Instruction, Makawao
- Specialty Animal Services, Makawao
- Specialty Rental Services, Makawao
- Specialty Stores, Makawao
- Sporting Goods Stores, Makawao
- Sports Bars & Lounges, Makawao
- Sports Medicine, Makawao - Doctors, Physicians & Surgeons
- Staffing & Support Services, Makawao
- State Government, Makawao
- Steak House Restaurants, Makawao
- Stone And Glass Products, Makawao
- Structural Engineer, Makawao
- Sunrooms & Solarium Construction Contractors, Makawao - Build & Repair
- Sunrooms, Greenhouses, Solariums & Atrium Builders, Makawao - Build & Repair
- Surfboard & Windsurfing Equipment Shops, Makawao
- Surveyor Services, Makawao - Surveying Service
- Sushi Restaurants, Makawao
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Makawao
- Swimwear & Accessories Shops, Makawao - Water Sports Equipment
- Synagogues & Temples, Makawao
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