- Sand Gravel & Aggregate, Rossland
- Sandwich Shop Restaurants, Rossland
- Sawmill & Planing Mills, Rossland
- Sawmill Supplies & Equipment Repair, Rossland
- Secondary Schools, Rossland
- Shoe Stores, Rossland - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Rossland
- Ski Centers, Rossland
- Ski Equipment & Supplies Shops, Rossland - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
- Ski Equipment Repair, Rossland
- Ski Resorts, Rossland
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- Ski Shops - Equipment & Supplies Sales & Rental, Rossland
- Ski, Snowboard & Snowmobile Shop - Equipment Rental & Services, Rossland
- Snow Removal Services, Rossland - Snow Plow Service
- Social Services & Welfare, Rossland
- Special Events Photographers, Rossland
- Specialty Stores, Rossland
- Sporting Goods Stores, Rossland
- State Government, Rossland
- Steel Manufacturers, Rossland
- Swimming Pools, Rossland
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