That was done in the past. Make sure it is applied to television stations, too.
That tax, for a war over in 1920, reminded me of a 1953 short TCM sometimes shows arguing for a repeal of the 20% movie admission tax still in force in 1953. By 1953, the damage from that tax had done its work, wiping out many small town movie theaters. TV stations paid no tax to show movies to viewers.The Case Against the 20% Federal Admissions Tax on Motion Picture Theatres (1953)