- Salvage Yards, Junk Yards & Wrecker Service, Lincolnton
- Sandwich Shop Restaurants, Lincolnton
- Scrap & Waste Materials, Lincolnton
- Secondary Schools, Lincolnton
- Senior Citizens Service & Health Organizations, Lincolnton
- Septic Tank Pumping & Cleaning, Lincolnton - Septic Systems
- Septic Tanks & Septic Systems Contractors, Lincolnton - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Sewage Septic Service, Lincolnton
- Sharpening Service, Lincolnton
- Sheriff's Department, Lincolnton
- Shopping & Shopping Services, Lincolnton
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- Siding Contractors, Lincolnton - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Snacks & Desserts, Lincolnton
- Social Services & Welfare, Lincolnton
- Specialty Animal Services, Lincolnton
- Specialty Goods Storage, Lincolnton
- Specialty Stores, Lincolnton
- Sporting Goods Stores, Lincolnton
- State Government, Lincolnton
- State Parks, Lincolnton
- Surveyor Services, Lincolnton - Surveying Service
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