That's not really 'fairer' in any absolute sense, and a tax needn't be a rate, nevermind one w.r.t. income, but it could be, or even progressive.

I'd probably argue 'fair' would be per usage, or per television. The latter would even be easier to implement - just slap a duty on sales as with alcohol and tobacco.

(Actually, that would be great, the defining characteristic would presumably be the presence of a tuner (or network in today's age?), so it would create a market for television-like panels without tuners or consequently without being 'smart', I'd hope.)