- Saimin Retail, Paia
- Sculptures Retail, Paia
- Seafood Restaurants, Paia
- Secondary Schools, Paia
- Senior Citizens Information & Services, Paia
- Shaved Ice, Paia
- Shirts & T-Shirts, Paia
- Shopping & Shopping Services, Paia
- Snacks & Desserts, Paia
- Snow Cone Stands, Paia
- Social Services & Welfare, Paia
- Solar Energy Companies - Contractors, Paia - Solar Panel Installation - Solar Power Systems
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- Solar Equipment, Paia
- Solar Heating Contractors, Paia - Solar Water Heaters
- Solar Products & Services, Paia
- Special Interest Schools Or Instruction, Paia
- Specialty Stores, Paia
- Sporting Goods Stores, Paia
- Stock Photographers, Paia
- Sugar Refiners, Paia
- Surfboard & Windsurfing Equipment Shops, Paia
- Surfing & Surfboard Instruction & Renting, Paia
- Swimwear & Accessories Shops, Paia - Water Sports Equipment
- Synagogues & Temples, Paia
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