Exactly this. A million times this. The primary source of the media I consume is either the ripped audio from CD's I've already purchased, Ebooks I've already purchased, or the free audio books for the blind; I've spent decades collecting & ripping music so I could listen to it where, when, & on whatever I damn well pleased; I've either purchased Ebooks by the thousands, downloaded free books from sources like Project Gutenberg, or paid for podcasts of authors I like (Welcome to Nightvale, I love you!); I've either purchased audio books (like the boxed set of the Welcome to Nightvale collection), or the source of which is free because my taxes already paid for it; so what & where *exactly* do you propose to tax to further enrich all those artists I've already paid for?
"But what about all those movies & tv shows & videos on Hulu, Netflix, & Youtube that you binge watch?" Sorry, no. I don't watch them any longer because I'm blind & the canned laugh tracks aren't amusing when you don't have the visual clues as to whatever it's being played to enhance. When all you hear is car chases, gun fire, explosions, & "damsel in distress" screaming on a seemingly endless loop, you quickly realize there isn't anything worth bothering with (much less paying for) any longer. "But there are awesome shows about..." Stop right there. They might be interesting if you can see what's going on, but when your only means of consumption renders it all into a single dimensional dumpster fire of unintelligible crap, you wind up finding your entertainment elsewhere. Like audio books, Ebooks, & music. For which I've already paid.
If I were sighted & still consumed media like the rest of society (tv, streaming, etc) then sure, I'd pay for those resources, but since I don't do the first I also no longer do the second. But you want to tax me as if I don't already have a personal library from which to consume, and that's the part that makes me wonder.
TL;DR: Your tax idea sucks. I've already paid for my library, I'm not going to pay you again.