- Sandwich Shop Restaurants, Gorham
- Satellite & Cable TV Equipment & Systems Repair & Service, Gorham
- Scientific Equipment & Services, Gorham
- Scientific Services, Gorham
- Scrap & Waste Materials, Gorham
- Screen Printing, Gorham
- Security & Surveillance System & Equipment, Gorham
- Security Alarm Systems - Home & Business, Gorham
- Security Control Systems & Monitoring, Gorham - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Services, Gorham
- Sewing Contractors, Gorham
- Shopping & Shopping Services, Gorham
- Sign Hanging & Installation Service, Gorham - Signs Erectors & Hangers
- Ski Centers, Gorham
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- Ski Resorts, Gorham
- Small Appliances, Gorham
- Social Services & Welfare, Gorham
- Societies & Foundation Associations, Gorham
- Specialty Stores, Gorham
- Sporting Goods Stores, Gorham
- Sports & Recreational Services, Gorham
- Springs Automotive, Gorham
- State Government, Gorham
- State Parks, Gorham
- Stationery & Office Supplies, Gorham
- Steel Erection Contractors, Gorham - Steel Erectors
- Swimming Pool, Sauna & Spa Contractors, Gorham
- Swimming Pools Contractors, Gorham - Install Inground - Above Ground Pools
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