- Sand Gravel & Aggregate, Middleton
- Screen Printing, Middleton
- Secondary Schools, Middleton
- Security Brokers & Dealers, Middleton
- Septic Systems Installation & Repair, Middleton
- Septic Tank Pumping & Cleaning, Middleton - Septic Systems
- Septic Tanks & Septic Systems Contractors, Middleton - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Middleton
- Sleep Disorders Treatment & Information Centers, Middleton
- Snow Removal Services, Middleton - Snow Plow Service
- Social Services & Welfare, Middleton
- Social Workers & Services, Middleton
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- Societies & Foundation Associations, Middleton
- Spare Rib Restaurants, Middleton
- Specialty Stores, Middleton
- Speech & Hearing Specialists, Middleton
- Speech Pathologists, Middleton - Speech & Language Therapy
- Sporting Goods Stores, Middleton
- Staffing & Support Services, Middleton
- Stoves & Furnace Equipment, Middleton - Fittings & Repair Parts
- Substance Abuse Outpatient Clinics, Middleton
- Surveyor Services, Middleton - Surveying Service
- Surveyors, Middleton
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