- Safe, Lock & Key Repair Services, Valley Center - Safes & Vaults Opening & Repair
- Salvage Yards, Junk Yards & Wrecker Service, Valley Center
- Sand Gravel & Aggregate, Valley Center
- Sandwich Shop Restaurants, Valley Center
- Scrap & Waste Materials, Valley Center
- Secondary Schools, Valley Center
- Secretarial School, Valley Center
- Security Brokers & Dealers, Valley Center
- Service Establishment Supplies & Equipment, Valley Center
- Shirts & T-Shirts, Valley Center
- Shopping & Shopping Services, Valley Center
- Social Services & Welfare, Valley Center
- Societies & Foundation Associations, Valley Center
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- Special Coatings, Valley Center - Protective Coatings
- Specialty Animal Services, Valley Center
- Specialty Stores, Valley Center
- Sporting Goods Stores, Valley Center
- Sports & Recreational Services, Valley Center
- Sprinkler Alarm Systems, Valley Center - Fire Sprinkler Systems
- Sprinkler System Contractors, Valley Center - Garden & Lawn Sprinkler System Installation & Repair
- Stocks & Bond Brokers, Valley Center
- Stone And Glass Products, Valley Center
- Stucco Siding Contractors, Valley Center - Stucco Repair & Installation
- Stucco Siding, Granite & Grouting Contractors, Valley Center
- Submarine Sandwich Restaurants, Valley Center
- Swimming Pools, Valley Center
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