- Safe & Vault, Elberton
- Sales & Marketing Consultant, Elberton
- Sand Gravel & Aggregate, Elberton
- Sandblasting, Elberton - General Contractors
- Sandwich Shop Restaurants, Elberton
- Satellite TV Service, Elberton
- Savings & Loan Associations, Elberton
- Savings Banks, Elberton
- Scrap & Waste Materials, Elberton
- Seafood Restaurants, Elberton
- Secondary Schools, Elberton
- Security Alarm Systems - Home & Business, Elberton
- Security Brokers & Dealers, Elberton
- Security Control Systems & Monitoring, Elberton - Polygraph, Lie Detector, CCTV, Fire Sensor Equipment, Etc
- Security Investigative Services, Elberton
- Security Services, Elberton
- Septic Tank Pumping & Cleaning, Elberton - Septic Systems
- Septic Tanks & Septic Systems Contractors, Elberton - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Shopping & Shopping Services, Elberton
- Siding Contractors, Elberton - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Elberton
- Small Appliances, Elberton
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- Snacks & Desserts, Elberton
- Social Services & Welfare, Elberton
- Societies & Foundation Associations, Elberton
- Special Dies Tools Jigs & Fixtures Manufacturers, Elberton
- Specialty Animal Services, Elberton
- Specialty Stores, Elberton
- Speech & Hearing Specialists, Elberton
- Sporting Goods Stores, Elberton
- State Government, Elberton
- Steak House Restaurants, Elberton
- Steel Manufacturers, Elberton
- Stenciling Supplies, Elberton
- Stocks & Bond Brokers, Elberton
- Stone & Rock Quarry, Elberton - Gravel Pit, Shale, Granite, Limestone, Crushed Rock, etc
- Stone And Glass Products, Elberton
- Stone Cutters, Elberton
- Stone Setting Contractors, Elberton
- Store Fronts, Elberton - Storefront
- Stoves, Ovens, Ranges & Cooktops, Elberton
- Substance Abuse Clinics, Elberton - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Elberton - Surveying Service
- Swimming Pools Supplies, Equipment & Accessories, Elberton
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