S.D. Codified Laws § 34-45-4

A monthly uniform 911 emergency surcharge of two dollars must be assessed per service user line. The proceeds of the 911 emergency surcharge must be used to pay for allowable nonrecurring and recurring costs of the 911 system. No 911 emergency surcharge may be imposed upon more than one hundred service user lines or equivalent service, per customer account billed, per month. In the case of multi-station network systems, the service user lines are equal to the number of calls that can simultaneously be made from the system to the public switched telephone network. No prepaid wireless telecommunications service is subject to the 911 emergency surcharge imposed under this section.