- Salvage Yards, Junk Yards & Wrecker Service, Gatlinburg
- Sandwich Shop Restaurants, Gatlinburg
- Savings Banks, Gatlinburg
- Seafood Restaurants, Gatlinburg
- Secondary Schools, Gatlinburg
- Sewing & Yarn Stores & Supplies, Gatlinburg
- Shirts & T-Shirts, Gatlinburg
- Shoe Store - More, Gatlinburg
- Shoe Stores, Gatlinburg - Mens, Womens & Kids Shoes
- Shopping & Shopping Services, Gatlinburg
- Shopping Services, Gatlinburg
- Sign Equipment & Supplies, Gatlinburg
- Signs, Gatlinburg
- Silversmiths & Goldsmiths, Gatlinburg
- Silverware & Plated Ware, Gatlinburg
- Skating Rink & Hockey Operation Services, Gatlinburg
- Ski Equipment & Supplies Shops, Gatlinburg - Skiing Helmets, Goggles, Clothes, Boots, Gear & Accessories
- Skin Care & Cosmetology Salons, Gatlinburg
- Skin Care Products & Treatments, Gatlinburg
- Small Appliances, Gatlinburg
- Snack Foods, Gatlinburg
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- Snacks & Desserts, Gatlinburg
- Social Clubs & Organizations, Gatlinburg
- Social Services & Welfare, Gatlinburg
- Societies & Foundation Associations, Gatlinburg
- Soda Fountain Shops, Gatlinburg
- Soup Kitchens, Gatlinburg
- Southern Style Restaurants, Gatlinburg
- Special Events Photographers, Gatlinburg
- Special Interest Schools Or Instruction, Gatlinburg
- Speciality Food Stores, Gatlinburg
- Specialty Animal Services, Gatlinburg
- Specialty Stores, Gatlinburg
- Sporting Goods Stores, Gatlinburg
- Sports & Recreational Services, Gatlinburg
- Sports Bars & Lounges, Gatlinburg
- Staffing & Support Services, Gatlinburg
- Steak House Restaurants, Gatlinburg
- Stone And Glass Products, Gatlinburg
- Support Services, Gatlinburg
- Surveyor Services, Gatlinburg - Surveying Service
- Surveyors, Gatlinburg
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