- Sand Gravel & Aggregate, Ephraim
- Sandwich Shop Restaurants, Ephraim
- Screen Printing, Ephraim
- Secondary Schools, Ephraim
- Security Brokers & Dealers, Ephraim
- Seeds & Bulbs Wholesale & Growers, Ephraim
- Senior Citizens Service & Health Organizations, Ephraim
- Septic Tank Installation & Repair, Ephraim - Septic Systems
- Septic Tank Pumping & Cleaning, Ephraim - Septic Systems
- Septic Tanks & Septic Systems Contractors, Ephraim - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewing & Yarn Stores & Supplies, Ephraim
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- Shopping & Shopping Services, Ephraim
- Siding Contractors, Ephraim - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Snacks & Desserts, Ephraim
- Social Services & Welfare, Ephraim
- Specialty Stores, Ephraim
- Sporting & Recreational Camps, Ephraim
- Sporting Goods Stores, Ephraim
- Staffing & Support Services, Ephraim
- Stocks & Bond Brokers, Ephraim
- Substance Abuse Clinics, Ephraim - Alcoholism, Addiction & Drug Abuse Treatment Centers
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