- Sabattus
- Saco
- Saddleback Inc.
- Saint Agatha
- Saint Albans
- Saint Francis
- Saint George
- Saint John
- Sandy River
- Sanford
- Sangerville
- Scarborough
- Searsmont
- Searsport
- Sebec
- Seboeis
- Sedgwick
- Shapleigh
- Shawnee Peak
- Sherman
- Sidney
- Skowhegan
- Smithfield
- Solon
- Somerville
- Sorrento
- South Berwick
- South Bristol
- South Eliot
- South Paris
- South Portland
- South Portland Gardens
- South Sanford
- South Thomaston
- South Windham
- Southport
- Southwest Harbor
- Springfield
- Springvale
- Stacyville
- Standish
- Starks
- Steep Falls
- Stetson
- Steuben
- Stockholm
- Stockton Springs
- Stonington
- Stow
- Strong
- Sugarloaf USA
- Sullivan
- Sumner
- Sunday River
- Surry
- Swans Island
- Swanville
