Trademark issue?

[TampaDomains]

I know you can't use anything with big name companies in your domians but what about for example:

I can get (city) accounting service dot com and there is a business in that city named (city) accounting services llc and a domain name of (city) accounting services dot com.

So I can get that domain without the S. It is just a small business so no trademark issue right?

I could even try to get them to buy it right?

Or I could market it to others and not them?