how would they collect??
in the netherlands we used to have such a tax called "watch and listen tax" (kijk en luister geld)(this is not the case anymore unless they are collecting now in another way, in example by making " antenna" cable connection providers pay a part of their revenue, wich would be the case now in some way guess) (not many dutch still use an antenna for reception anymore ..not on the home roof anymore anyway)
in the old days anyone (any home) was taxed for having one radio and one tv system, you would have to protest to not have to pay for one or the other (yes they even used different taxes for one and/or the other!)
this meant some guy could knock on your door to check for a tv or radio even with a detecting device in his pocket, this guy could then acuse you of being a "black watcher" (zwartkijker) and fine you to pay a couple of years to collect the so called "missed years"
lately in the netherlands any public place playing tv or sound will still have to pay for this in some way (even a hairdresser having a portable radio playing must pay !!! amazing but true)