| Saco | 1 Saco Hotel, 1 Bed and Breakfast |
| Sacramento | 9 Sacramento Hotels, 4 Bed and Breakfast |
| Sag Harbor | 1 Sag Harbor Hotel |
| Saginaw | 1 Saginaw Bed and Breakfast |
| Sahuarita | 1 Sahuarita Hotel, 1 Bed and Breakfast |
| Salado | 4 Salado Bed and Breakfast |
| Salamanca | 1 Salamanca Hotel |
| Salem | 12 Salem Hotels, 6 Bed and Breakfast |
| Salida | 8 Salida Hotels, 6 Bed and Breakfast, 3 Vacation Rentals |
| Salina | 3 Salina Hotels |
| Salinas | 2 Salinas Hotels |
| Salisbury | 4 Salisbury Hotels, 2 Bed and Breakfast |
| Salisbury Mills | 1 Salisbury Mills Bed and Breakfast |
| Salkum | 1 Salkum Bed and Breakfast |
| Salmon | 1 Salmon Bed and Breakfast |
| Salt Lake City | 13 Salt Lake City Hotels, 11 Bed and Breakfast, 2 Vacation Rentals |
| Saluda | 1 Saluda Hotel, 1 Bed and Breakfast, 2 Vacation Rentals |
| Samburg | 1 Samburg Hotel |
| Sammamish | 2 Sammamish Bed and Breakfast |
| San Andreas | 1 San Andreas Bed and Breakfast |
| San Anselmo | 1 San Anselmo Bed and Breakfast |
| San Antonio | 27 San Antonio Hotels, 17 Bed and Breakfast |
| San Benito | 1 San Benito Bed and Breakfast |
| San Bernardino | 1 San Bernardino Hotel |
| San Bruno | 1 San Bruno Hotel |
| San Carlos | 1 San Carlos Hotel |
| San Clemente | 4 San Clemente Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| San Diego | 65 San Diego Hotels, 8 Bed and Breakfast, 1 Hostel, 16 Vacation Rentals |
| San Dimas | 1 San Dimas Hotel |
| San Francisco | 96 San Francisco Hotels, 18 Bed and Breakfast, 4 Hostels, 11 Vacation Rentals |
| San Jose | 11 San Jose Hotels |
| San Juan Capistrano | 2 San Juan Capistrano Hotels |
| San Luis Obispo | 6 San Luis Obispo Hotels, 3 Bed and Breakfast, 1 Hostel |
| San Marcos | 2 San Marcos Hotels, 2 Bed and Breakfast |
| San Mateo | 1 San Mateo Hotel |
| San Pablo | 1 San Pablo Hotel |
| San Pedro | 2 San Pedro Hotels |
| San Rafael | 1 San Rafael Bed and Breakfast |
| San Simeon | 4 San Simeon Hotels |
| Sanbornton | 1 Sanbornton Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Sand Lake | 1 Sand Lake Hotel |
| Sand Springs | 1 Sand Springs Bed and Breakfast |
| Sandersville | 1 Sandersville Hotel |
| Sandgate | 1 Sandgate Bed and Breakfast |
| Sandia | 1 Sandia Bed and Breakfast |
| Sandpoint | 1 Sandpoint Hotel, 1 Bed and Breakfast |
| Sandston | 1 Sandston Hotel |
| Sandusky | 5 Sandusky Hotels, 1 Vacation Rental |
| Sandwich | 4 Sandwich Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| Sandy | 1 Sandy Hotel, 2 Bed and Breakfast |
| Sanford | 2 Sanford Hotels, 1 Bed and Breakfast |
| Sanger | 1 Sanger Bed and Breakfast |
| Sanibel | 12 Sanibel Hotels, 2 Bed and Breakfast, 48 Vacation Rentals |
| Santa Ana | 5 Santa Ana Hotels |
| Santa Barbara | 23 Santa Barbara Hotels, 8 Bed and Breakfast, 2 Vacation Rentals |
| Santa Clara | 10 Santa Clara Hotels, 1 Bed and Breakfast |
| Santa Cruz | 10 Santa Cruz Hotels, 8 Bed and Breakfast, 15 Vacation Rentals |
| Santa Fe | 21 Santa Fe Hotels, 22 Bed and Breakfast, 14 Vacation Rentals |
| Santa Maria | 3 Santa Maria Hotels |
| Santa Monica | 15 Santa Monica Hotels, 1 Bed and Breakfast |
| Santa Nella | 1 Santa Nella Hotel |
| Santa Rosa | 7 Santa Rosa Hotels, 3 Bed and Breakfast |
| Santa Rosa Beach | 1 Santa Rosa Beach Bed and Breakfast, 6 Vacation Rentals |
| Santa Ynez | 1 Santa Ynez Bed and Breakfast |
| Sapphire | 1 Sapphire Hotel |
| Saraland | 1 Saraland Hotel |
| Saranac Lake | 5 Saranac Lake Hotels, 2 Bed and Breakfast, 3 Vacation Rentals |
| Sarasota | 8 Sarasota Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| Saratoga | 4 Saratoga Hotels |
| Saratoga Springs | 13 Saratoga Springs Hotels, 11 Bed and Breakfast, 2 Vacation Rentals |
| Saugatuck | 1 Saugatuck Hotel, 4 Bed and Breakfast |
| Saugerties | 5 Saugerties Bed and Breakfast |
| Sault Ste Marie | 1 Sault Ste Marie Hotel |
| Sausalito | 2 Sausalito Bed and Breakfast |
| Sautee | 1 Sautee Bed and Breakfast |
| Savannah | 14 Savannah Hotels, 11 Bed and Breakfast, 1 Vacation Rental |
| Saxtons River | 1 Saxtons River Hotel |
| Saylorsburg | 1 Saylorsburg Bed and Breakfast |
| Scappoose | 1 Scappoose Bed and Breakfast |
| Scarborough | 3 Scarborough Hotels, 2 Bed and Breakfast |
| Schaumburg | 4 Schaumburg Hotels |
| Schenectady | 2 Schenectady Hotels |
| Schererville | 1 Schererville Hotel |
| Schiller Park | 2 Schiller Park Hotels |
| Schoharie | 1 Schoharie Hotel |
| Schroon Lake | 1 Schroon Lake Hotel, 2 Bed and Breakfast, 1 Vacation Rental |
| Schuyler | 1 Schuyler Bed and Breakfast |
| Scituate | 1 Scituate Hotel, 1 Bed and Breakfast |
| Scotrun | 1 Scotrun Hotel |
| Scottsbluff | 1 Scottsbluff Hotel |
| Scottsburg | 1 Scottsburg Hotel |
| Scottsdale | 8 Scottsdale Hotels, 1 Bed and Breakfast, 2 Vacation Rentals |
| Scottsville | 2 Scottsville Bed and Breakfast |
| Scottville | 1 Scottville Hotel |
| Sea Girt | 1 Sea Girt Bed and Breakfast |
| Sea Isle City | 1 Sea Isle City Hotel |
| Sea Ranch | 1 Sea Ranch Hotel |
| Seabrook | 1 Seabrook Hotel, 3 Bed and Breakfast |
| Seabrook Island | 3 Seabrook Island Vacation Rentals |
| Seaford | 1 Seaford Hotel |
| Seagrove Beach | 8 Seagrove Beach Vacation Rentals |
| Seal Beach | 1 Seal Beach Hotel, 1 Bed and Breakfast |
| Searcy | 1 Searcy Hotel |
| Searsport | 1 Searsport Hotel, 1 Bed and Breakfast |
| Seaside | 7 Seaside Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| Seaside Heights | 11 Seaside Heights Hotels |
| Seaside Park | 1 Seaside Park Vacation Rental |
| Seattle | 32 Seattle Hotels, 14 Bed and Breakfast, 2 Hostels, 2 Vacation Rentals |
| Seaview | 1 Seaview Hotel, 2 Bed and Breakfast, 2 Vacation Rentals |
| Sebasco Estates | 1 Sebasco Estates Hotel |
| Sebastian | 1 Sebastian Hotel |
| Sebastopol | 2 Sebastopol Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| Sebring | 1 Sebring Hotel, 2 Vacation Rentals |
| Secaucus | 4 Secaucus Hotels |
| Sedona | 14 Sedona Hotels, 20 Bed and Breakfast, 5 Vacation Rentals |
| Sedro Woolley | 2 Sedro Woolley Bed and Breakfast |
| Seekonk | 1 Seekonk Hotel |
| Seguin | 1 Seguin Hotel, 1 Bed and Breakfast |
| Selbyville | 1 Selbyville Bed and Breakfast |
| Sequim | 4 Sequim Bed and Breakfast, 3 Vacation Rentals |
| Sevierville | 1 Sevierville Hotel, 2 Bed and Breakfast, 14 Vacation Rentals |
| Seward | 4 Seward Hotels, 5 Bed and Breakfast, 2 Vacation Rentals |
| Seymour | 1 Seymour Hotel, 1 Bed and Breakfast |
| Shade | 1 Shade Hotel |
| Shallotte | 1 Shallotte Hotel |
| Shandaken | 1 Shandaken Hotel |
| Sharon | 2 Sharon Hotels |
| Sharon Springs | 1 Sharon Springs Hotel |
| Sharonville | 2 Sharonville Hotels |
| Sharpsburg | 1 Sharpsburg Bed and Breakfast |
| Shaver Lake | 1 Shaver Lake Bed and Breakfast |
| Shawnee | 2 Shawnee Hotels |
| Sheboygan | 2 Sheboygan Hotels, 2 Bed and Breakfast |
| Sheboygan Falls | 1 Sheboygan Falls Bed and Breakfast |
| Sheffield | 1 Sheffield Hotel, 4 Bed and Breakfast |
| Shelburne | 1 Shelburne Hotel |
| Shell Beach | 1 Shell Beach Hotel |
| Shell Knob | 1 Shell Knob Bed and Breakfast |
| Shelter Cove | 1 Shelter Cove Hotel |
| Shelter Island | 3 Shelter Island Hotels, 2 Bed and Breakfast |
| Shepherdstown | 1 Shepherdstown Hotel |
| Sherborn | 1 Sherborn Hotel |
| Sheridan | 4 Sheridan Hotels, 1 Bed and Breakfast |
| Sherman | 1 Sherman Hotel |
| Shillington | 1 Shillington Hotel |
| Shipshewana | 2 Shipshewana Hotels, 2 Bed and Breakfast |
| Shoreview | 1 Shoreview Hotel |
| Show Low | 1 Show Low Hotel, 1 Bed and Breakfast |
| Shreveport | 3 Shreveport Hotels, 1 Bed and Breakfast |
| Sidney | 2 Sidney Hotels |
| Sierra City | 2 Sierra City Bed and Breakfast |
| Sierra Vista | 2 Sierra Vista Hotels |
| Siesta Key | 25 Siesta Key Vacation Rentals |
| Siler City | 1 Siler City Bed and Breakfast |
| Siloam Springs | 1 Siloam Springs Hotel |
| Silsbee | 1 Silsbee Hotel |
| Silver Bay | 1 Silver Bay Hotel, 1 Vacation Rental |
| Silver City | 3 Silver City Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| Silver Gate | 1 Silver Gate Hotel |
| Silver Spring | 1 Silver Spring Hotel |
| Silverthorne | 5 Silverthorne Vacation Rentals |
| Silverton | 3 Silverton Bed and Breakfast, 2 Vacation Rentals |
| Simi Valley | 3 Simi Valley Hotels |
| Simpsonville | 1 Simpsonville Hotel |
| Simsbury | 1 Simsbury Hotel, 1 Bed and Breakfast |
| Singer Island | 1 Singer Island Hotel |
| Sioux City | 2 Sioux City Hotels |
| Sioux Falls | 2 Sioux Falls Hotels |
| Siren | 1 Siren Bed and Breakfast |
| Sister Bay | 5 Sister Bay Hotels, 3 Bed and Breakfast |
| Sister Lakes | 1 Sister Lakes Hotel |
| Sisters | 1 Sisters Bed and Breakfast |
| Sistersville | 1 Sistersville Hotel |
| Sitka | 1 Sitka Hotel, 1 Bed and Breakfast |
| Skagway | 1 Skagway Hotel, 1 Bed and Breakfast, 1 Hostel |
| Skaneateles | 4 Skaneateles Hotels, 7 Bed and Breakfast |
| Skokie | 2 Skokie Hotels |
| Skwentna | 1 Skwentna Hotel |
| Skykomish | 1 Skykomish Vacation Rental |
| Skytop | 1 Skytop Hotel |
| Slade | 1 Slade Vacation Rental |
| Slatyfork | 2 Slatyfork Bed and Breakfast, 3 Vacation Rentals |
| Slayton | 1 Slayton Vacation Rental |
| Slidell | 2 Slidell Bed and Breakfast |
| Smith River | 1 Smith River Bed and Breakfast |
| Smithfield | 1 Smithfield Hotel |
| Smithville | 2 Smithville Hotels, 2 Bed and Breakfast, 3 Vacation Rentals |
| Smolan | 1 Smolan Bed and Breakfast |
| Smyrna | 2 Smyrna Hotels |
| Snohomish | 1 Snohomish Hotel, 2 Bed and Breakfast |
| Snoqualmie Pass | 2 Snoqualmie Pass Hotels, 1 Vacation Rental |
| Snow Hill | 1 Snow Hill Hotel, 1 Bed and Breakfast |
| Snowmass | 2 Snowmass Hotels, 6 Vacation Rentals |
| Snowshoe | 2 Snowshoe Vacation Rentals |
| Socorro | 1 Socorro Hotel |
| Sodus | 1 Sodus Bed and Breakfast |
| Sodus Point | 1 Sodus Point Vacation Rental |
| Solana Beach | 1 Solana Beach Hotel |
| Soldiers Grove | 1 Soldiers Grove Bed and Breakfast |
| Soldotna | 3 Soldotna Hotels, 14 Bed and Breakfast |
| Solitude | 1 Solitude Vacation Rental |
| Solomons | 1 Solomons Hotel, 1 Bed and Breakfast |
| Solon Springs | 1 Solon Springs Hotel |
| Solvang | 6 Solvang Hotels |
| Somers | 1 Somers Hotel, 1 Bed and Breakfast |
| Somerset | 7 Somerset Hotels, 2 Bed and Breakfast |
| Somerville | 2 Somerville Hotels, 1 Bed and Breakfast |
| Sonoita | 1 Sonoita Hotel |
| Sonoma | 5 Sonoma Hotels, 9 Bed and Breakfast, 7 Vacation Rentals |
| Sonora | 2 Sonora Hotels, 5 Bed and Breakfast |
| South Amboy | 1 South Amboy Hotel |
| South Bend | 2 South Bend Hotels, 3 Bed and Breakfast |
| South Bloomingville | 3 South Bloomingville Vacation Rentals |
| South Charleston | 1 South Charleston Bed and Breakfast |
| South Cle Elum | 1 South Cle Elum Hotel |
| South Colton | 1 South Colton Bed and Breakfast |
| South Deerfield | 1 South Deerfield Bed and Breakfast |
| South Fork | 1 South Fork Bed and Breakfast |
| South Hackensack | 1 South Hackensack Hotel |
| South Haven | 1 South Haven Hotel, 3 Bed and Breakfast, 2 Vacation Rentals |
| South Lake Tahoe | 13 South Lake Tahoe Hotels, 1 Bed and Breakfast, 22 Vacation Rentals |
| South Lee | 1 South Lee Hotel, 2 Bed and Breakfast |
| South Maui | 1 South Maui Vacation Rental |
| South Padre Island | 4 South Padre Island Hotels, 2 Bed and Breakfast, 5 Vacation Rentals |
| South Pasadena | 1 South Pasadena Hotel |
| South Portland | 1 South Portland Hotel, 1 Vacation Rental |
| South San Francisco | 1 South San Francisco Hotel |
| South Sterling | 2 South Sterling Bed and Breakfast |
| South Thomaston | 1 South Thomaston Bed and Breakfast |
| South Yarmouth | 4 South Yarmouth Hotels, 1 Bed and Breakfast |
| Southampton | 2 Southampton Hotels, 1 Bed and Breakfast, 1 Vacation Rental |
| Southern Pines | 1 Southern Pines Hotel, 2 Bed and Breakfast |
| Southington | 1 Southington Hotel |
| Southold | 1 Southold Bed and Breakfast, 1 Vacation Rental |
| Southport | 2 Southport Hotels |
| Southwest Harbor | 4 Southwest Harbor Hotels, 6 Bed and Breakfast, 1 Vacation Rental |
| Sparta | 2 Sparta Hotels, 2 Bed and Breakfast |
| Spartanburg | 2 Spartanburg Hotels |
| Spearfish | 1 Spearfish Vacation Rental |
| Spencer | 1 Spencer Bed and Breakfast |
| Spencerport | 1 Spencerport Hotel |
| Sperryville | 2 Sperryville Bed and Breakfast |
| Spicer | 1 Spicer Hotel, 1 Bed and Breakfast |
| Spokane | 5 Spokane Hotels, 3 Bed and Breakfast |
| Sprankle Mills | 1 Sprankle Mills Vacation Rental |
| Spring | 1 Spring Hotel, 2 Bed and Breakfast |
| Spring City | 1 Spring City Bed and Breakfast |
| Spring Green | 1 Spring Green Hotel, 2 Bed and Breakfast |
| Spring Lake | 3 Spring Lake Hotels, 7 Bed and Breakfast |
| Springdale | 9 Springdale Hotels, 5 Bed and Breakfast |
| Springerville | 1 Springerville Hotel |
| Springfield | 15 Springfield Hotels, 5 Bed and Breakfast |
| Springville | 1 Springville Hotel, 2 Bed and Breakfast, 1 Vacation Rental |
| Spruce Creek | 1 Spruce Creek Bed and Breakfast |
| Spruce Pine | 4 Spruce Pine Hotels |
| St. Ansgar | 1 St. Ansgar Bed and Breakfast |
| St. Augustine | 11 St. Augustine Hotels, 21 Bed and Breakfast, 1 Hostel, 6 Vacation Rentals |
| St. Charles | 2 St. Charles Hotels, 4 Bed and Breakfast |
| St. Cloud | 1 St. Cloud Hotel |
| St. Croix Falls | 1 St. Croix Falls Hotel |
| St. Francisville | 2 St. Francisville Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| St. George | 12 St. George Hotels, 3 Bed and Breakfast, 1 Vacation Rental |
| St. George Island | 1 St. George Island Hotel, 5 Vacation Rentals |
| St. Germain | 4 St. Germain Hotels, 1 Bed and Breakfast, 2 Vacation Rentals |
| St. Helena | 2 St. Helena Hotels, 9 Bed and Breakfast |
| St. Ignace | 1 St. Ignace Hotel, 2 Bed and Breakfast, 2 Vacation Rentals |
| St. Johnsville | 1 St. Johnsville Bed and Breakfast |
| St. Louis | 5 St. Louis Hotels, 3 Bed and Breakfast |
| St. Mary s City | 1 St. Mary s City Bed and Breakfast |
| St. Marys | 1 St. Marys Hotel |
| St. Michaels | 3 St. Michaels Hotels, 4 Bed and Breakfast, 1 Vacation Rental |
| St. Paul | 2 St. Paul Hotels, 1 Bed and Breakfast |
| St. Pete Beach | 9 St. Pete Beach Hotels, 1 Bed and Breakfast, 1 Hostel, 2 Vacation Rentals |
| St. Petersburg | 10 St. Petersburg Hotels, 5 Bed and Breakfast, 1 Vacation Rental |
| St. Simons Island | 2 St. Simons Island Hotels, 1 Bed and Breakfast, 2 Vacation Rentals |
| Stafford | 1 Stafford Hotel, 1 Bed and Breakfast |
| Stamford | 2 Stamford Hotels |
| Stanfordville | 1 Stanfordville Bed and Breakfast, 1 Vacation Rental |
| Stanhope | 1 Stanhope Hotel |
| Stanley | 1 Stanley Hotel, 1 Bed and Breakfast |
| Starkville | 1 Starkville Hotel |
| State College | 2 State College Hotels |
| Stateline | 2 Stateline Vacation Rentals |
| Staten Island | 1 Staten Island Bed and Breakfast |
| Statesboro | 3 Statesboro Hotels |
| Statesville | 3 Statesville Hotels, 1 Bed and Breakfast |
| Staunton | 3 Staunton Hotels, 3 Bed and Breakfast |
| Ste. Genevieve | 2 Ste. Genevieve Bed and Breakfast |
| Steamboat Springs | 2 Steamboat Springs Hotels, 20 Vacation Rentals |
| Steeles Tavern | 2 Steeles Tavern Bed and Breakfast |
| Steinhatchee | 1 Steinhatchee Hotel |
| Stephens City | 1 Stephens City Hotel, 1 Bed and Breakfast |
| Sterling | 3 Sterling Hotels, 2 Vacation Rentals |
| Sterling Heights | 2 Sterling Heights Hotels |
| Stevens Point | 1 Stevens Point Hotel, 1 Bed and Breakfast |
| Stevenson | 1 Stevenson Bed and Breakfast, 1 Vacation Rental |
| Stevenson Ranch | 1 Stevenson Ranch Hotel |
| Stevensville | 1 Stevensville Hotel, 2 Bed and Breakfast |
| Stillwater | 1 Stillwater Hotel, 4 Bed and Breakfast |
| Stinson Beach | 1 Stinson Beach Hotel, 2 Vacation Rentals |
| Stockbridge | 2 Stockbridge Hotels, 2 Bed and Breakfast, 1 Vacation Rental |
| Stockton | 2 Stockton Hotels, 1 Bed and Breakfast |
| Stockton Springs | 1 Stockton Springs Bed and Breakfast |
| Stone Lake | 1 Stone Lake Vacation Rental |
| Stone Mountain | 1 Stone Mountain Bed and Breakfast |
| Stone Ridge | 2 Stone Ridge Bed and Breakfast |
| Stoneham | 1 Stoneham Bed and Breakfast |
| Stonewall | 1 Stonewall Bed and Breakfast |
| Stonington | 2 Stonington Bed and Breakfast |
| Storm Lake | 1 Storm Lake Hotel |
| Story | 1 Story Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Stoughton | 1 Stoughton Bed and Breakfast |
| Stowe | 17 Stowe Hotels, 6 Bed and Breakfast, 1 Vacation Rental |
| Strasburg | 1 Strasburg Hotel |
| Strawberry | 1 Strawberry Hotel, 1 Vacation Rental |
| Streator | 1 Streator Hotel |
| Streetsboro | 1 Streetsboro Hotel |
| Strongsville | 1 Strongsville Hotel |
| Stroudsburg | 2 Stroudsburg Hotels, 1 Bed and Breakfast |
| Stuart | 2 Stuart Bed and Breakfast |
| Studio City | 1 Studio City Hotel |
| Sturbridge | 1 Sturbridge Hotel |
| Sturgeon Bay | 4 Sturgeon Bay Hotels, 14 Bed and Breakfast |
| Sturgis | 1 Sturgis Hotel |
| Sturtevant | 1 Sturtevant Hotel |
| Stuttgart | 1 Stuttgart Hotel |
| Sugar Grove | 1 Sugar Grove Vacation Rental |
| Sugar Hill | 2 Sugar Hill Bed and Breakfast |
| Sugar Loaf | 1 Sugar Loaf Bed and Breakfast |
| Sugar Pine | 1 Sugar Pine Vacation Rental |
| Sugarloaf Key | 1 Sugarloaf Key Hotel, 1 Vacation Rental |
| Sula | 1 Sula Vacation Rental |
| Sullivan s Island | 1 Sullivan s Island Vacation Rental |
| Sulphur | 2 Sulphur Hotels, 1 Vacation Rental |
| Sulphur Springs | 1 Sulphur Springs Hotel |
| Summer Lake | 1 Summer Lake Hotel |
| Summerland | 1 Summerland Bed and Breakfast |
| Summerville | 1 Summerville Hotel, 1 Bed and Breakfast |
| Summit | 1 Summit Hotel |
| Sumter | 1 Sumter Hotel |
| Sunapee | 1 Sunapee Hotel, 1 Bed and Breakfast, 1 Vacation Rental |
| Sundance | 1 Sundance Vacation Rental |
| Sunnyside | 1 Sunnyside Bed and Breakfast |
| Sunnyvale | 2 Sunnyvale Hotels |
| Sunrise | 1 Sunrise Hotel |
| Sunriver | 7 Sunriver Vacation Rentals |
| Sunset Beach | 1 Sunset Beach Hotel |
| Superior | 1 Superior Hotel |
| Surf City | 2 Surf City Hotels, 2 Vacation Rentals |
| Surfside Beach | 1 Surfside Beach Hotel, 3 Vacation Rentals |
| Surprise | 1 Surprise Hotel, 1 Vacation Rental |
| Surry | 1 Surry Hotel |
| Susanville | 1 Susanville Bed and Breakfast |
| Sutter Creek | 5 Sutter Creek Bed and Breakfast |
| Sutton | 1 Sutton Hotel, 1 Bed and Breakfast |
| Suttons Bay | 2 Suttons Bay Bed and Breakfast, 1 Vacation Rental |
| Suwanee | 1 Suwanee Hotel |
| Swainsboro | 1 Swainsboro Hotel |
| Swannanoa | 1 Swannanoa Bed and Breakfast |
| Swanton | 1 Swanton Bed and Breakfast |
| Swanzey | 2 Swanzey Bed and Breakfast |
| Swedesboro | 2 Swedesboro Hotels |
| Sweetwater | 1 Sweetwater Hotel |
| Sykesville | 1 Sykesville Bed and Breakfast |
| Sylva | 3 Sylva Vacation Rentals |
| Sylvan Beach | 1 Sylvan Beach Hotel |
| Syracuse | 6 Syracuse Hotels, 3 Bed and Breakfast |
