- Sails, Kirkland
- Sales & Marketing Consultant, Kirkland
- Sandwich Shop Restaurants, Kirkland
- Savings Banks, Kirkland
- Secondary Schools, Kirkland
- Security Alarm Systems - Home & Business, Kirkland
- Security Control Systems & Monitoring, Kirkland - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Kirkland
- Service Establishment Supplies & Equipment, Kirkland
- Sewing & Yarn Stores & Supplies, Kirkland
- Sheet Metal Contractors, Kirkland - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Kirkland
- Shoe Repair Shops, Kirkland
- Shopping & Shopping Services, Kirkland
- Siding Contractors, Kirkland - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Kirkland
- Singing & Vocal Training Schools, Kirkland
- Ski Equipment & Supplies Shops, Kirkland - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
- Small Appliances, Kirkland
- Snacks & Desserts, Kirkland
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- Snow Removal Services, Kirkland - Snow Plow Service
- Social Clubs & Organizations, Kirkland
- Social Services & Welfare, Kirkland
- Societies & Foundation Associations, Kirkland
- Special Education & Care, Kirkland
- Special Events Photographers, Kirkland
- Special Interest Schools Or Instruction, Kirkland
- Speciality Food Stores, Kirkland
- Specialty Stores, Kirkland
- Sporting Goods Manufacturers, Kirkland
- Sporting Goods Stores, Kirkland
- Sports & Recreational Services, Kirkland
- Stadiums, Arenas, Coliseums & Athletic Fields, Kirkland
- Steak House Restaurants, Kirkland
- Steel Fabrications Specialties, Kirkland
- Steel Manufacturers, Kirkland
- Stone & Rock Quarry, Kirkland - Gravel Pit, Shale, Granite, Limestone, Crushed Rock, etc
- Sushi Restaurants, Kirkland
- Swimming Pools Repair, Service, Supplies, Sale & Installation, Kirkland
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