S.D. Codified Laws § 9-35-22
Current with legislation signed by the governor on or before 3/6/2024
Municipalities may, by appropriate ordinance, levy an annual occupational tax against any person now maintaining and operating any CATV system within its boundaries; and may levy an annual occupation tax against any person hereafter constructing, installing, operating, or maintaining a CATV system.
SDCL 9-35-22