- Sand Gravel & Aggregate, Ogallala
- Sandwich Shop Restaurants, Ogallala
- Scrap & Waste Materials, Ogallala
- Secondary Schools, Ogallala
- Security & Commodity Brokers, Ogallala
- Security Brokers & Dealers, Ogallala
- Seeds & Bulbs Wholesale & Growers, Ogallala
- Septic Tanks & Septic Systems Contractors, Ogallala - Installation, Repair, Service, Cleaning & Pumping Septic Tanks
- Service & Gas Station Equipment & Services, Ogallala
- Sewing Machine Repair & Service, Ogallala
- Sheet Metal Contractors, Ogallala - Sheet Metal Fabrication
- Sheet Metal Fabricators & Ductwork Contractors, Ogallala
- Sheriff's Department, Ogallala
- Shoe Repair & Shoeshine Parlors, Ogallala
- Shoe Repair Shops, Ogallala
- Shopping & Shopping Services, Ogallala
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- Siding Contractors, Ogallala - Vinyl Siding, Wood, Metal & Aluminum Siding Contractors - Installation & Repair
- Signs, Ogallala
- Snacks & Desserts, Ogallala
- Snow Removal Services, Ogallala - Snow Plow Service
- Social Services & Welfare, Ogallala
- Sound Systems, Microphones & Equipment, Ogallala
- Special Education & Care, Ogallala
- Specialty Animal Services, Ogallala
- Specialty Stores, Ogallala
- State Government, Ogallala
- Steak House Restaurants, Ogallala
- Stock & Bond Brokers & Dealers, Ogallala
- Stocks & Bond Brokers, Ogallala
- Storm Doors & Windows, Ogallala
- Substance Abuse Clinics, Ogallala - Alcoholism, Addiction & Drug Abuse Treatment Centers
- Surveyor Services, Ogallala - Surveying Service
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