- Safety & Security Systems & Consultants, Borger
- Safety Equipment & Supplies, Borger
- Sand Gravel & Aggregate, Borger
- Sandblasting, Borger - General Contractors
- Sandwich Shop Restaurants, Borger
- Satellite Dish Antennas & Equipment Dealers, Borger
- Satellite TV Service, Borger
- Savings Banks, Borger
- Scrap & Waste Materials, Borger
- Seafood Restaurants, Borger
- Seals, Borger - Hermetic, Hydraulic, Mechanical, Metal, Oil, Grease, etc
- Secondary Schools, Borger
- Secretarial & Court Reporting Services, Borger
- Security & Surveillance System & Equipment, Borger
- Security Brokers & Dealers, Borger
- Security Services, Borger
- Senior Citizens Housing, Borger
- Senior Citizens Information & Services, Borger
- Sheet Metal Contractors, Borger - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Borger
- Shoe Store - More, Borger
- Shoe Stores, Borger - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Borger
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- Signs, Borger
- Skating Rink & Hockey Operation Services, Borger
- Skin Care & Cosmetology Salons, Borger
- Skin Care Products & Treatments, Borger
- Snack Foods, Borger
- Snacks & Desserts, Borger
- Social Services & Welfare, Borger
- Societies & Foundation Associations, Borger
- Sod & Sodding Service, Borger
- Special Interest Schools Or Instruction, Borger
- Specialty Stores, Borger
- Sporting Goods Stores, Borger
- Sportswear Clothing Stores, Borger - Sports Clothes
- Spray Painting & Finishing, Borger - Plastic, Furniture, Acrylic, Wood & Metal
- Sprinkler System Contractors, Borger - Garden & Lawn Sprinkler System Installation & Repair
- State Government, Borger
- State Highway Patrol, Borger
- State Law Enforcement, Borger
- Stationery & Office Supplies, Borger
- Stock & Bond Brokers & Dealers, Borger
- Stocks & Bond Brokers, Borger
- Stone And Glass Products, Borger
- Support Services, Borger
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