It seems like an obvious thing to tax the airing of a show on TV. I'm in favor of the taxation of every 30 minute slot on TV and Cable.
This maybe makes sense to me because I'm a natural person (i.e. not a corporation), so everything I receive or produce or give away is taxed.
Taxing social media would be more akin to placing a tax on documentaries, or all content containing a narrative by Morgan Freeman.
Although, the enforcement would be on delivery for social media (i.e. ISP reports social media traffic), so cable TV that detects if your TV is on during documentary broadcasts would maybe be a better analogy.
This sounds like a dystopian nightmare. Where do you live?