- Sandwich Shop Restaurants, Hugoton
- Satellite TV Service, Hugoton
- School - Christian, Hugoton
- Security & Commodity Brokers, Hugoton
- Security Brokers & Dealers, Hugoton
- Seeds & Bulbs Wholesale & Growers, Hugoton
- Senior Citizens Information & Services, Hugoton
- Senior Citizens Service & Health Organizations, Hugoton
- Sheet Metal Contractors, Hugoton - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Hugoton
- Shopping & Shopping Services, Hugoton
- Siding Contractors, Hugoton - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Social Clubs & Organizations, Hugoton
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- Social Services & Welfare, Hugoton
- Specialty Goods Storage, Hugoton
- Specialty Stores, Hugoton
- Staffing & Support Services, Hugoton
- State Government, Hugoton
- Steak House Restaurants, Hugoton
- Steel & Metal Goods, Hugoton - Steel Distributors
- Stock & Bond Brokers & Dealers, Hugoton
- Stocks & Bond Brokers, Hugoton
- Stoves & Furnace Equipment, Hugoton - Fittings & Repair Parts
- Surveyor Services, Hugoton - Surveying Service
- Swimming Pools, Hugoton
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