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. Source: SL 1972, ch 52 , § 5.
Occupational tax against CATV system
SDCL § 9-35-22 — under CARRIER AND UTILITY FRANCHISES AND REGULATION.
SDCL § 9-35-22