159E.— (1) The Commission may, for the purposes of funding a scheme made under section 159F, make an order imposing a levy on the media service providers referred to in subsection (2), or on any class of those providers.

(2) The providers mentioned in subsection (1) are media service providers and—

(a) are under the jurisdiction of the State, or

(b) target audiences in the State and are established in another Member State in accordance with section 2A(2).

(3) A levy order may provide for the collection, payment and administration of a levy, including:

(a) the method of calculation of the levy;

(b) the period in respect of which the levy is imposed;

(c) the times at which payment is to be made and the form of payment;

(d) the records which a provider must keep and make available to the Commission;

(e) exemptions from the levy, deferrals of payment of the levy or refunds of the levy;

(f) the consideration of applications by providers for review of decisions under the order.

(4) In the case of a media service provider that is under the jurisdiction of the State and targets audiences in another Member State, the method of calculation of a levy shall take into account any financial contribution imposed on the provider by that Member State.

(5) In the case of a media service provider which targets audiences in the State and is established in another Member State in accordance with section 2A(2)—

(a) the method of calculation of a levy shall be based on the revenue earned by the provider in the State from any audiovisual media service which it provides there, and

(b) the levy shall be proportionate and non-discriminatory.

(6) A levy shall not apply to a media service provider—

(a) with a low audience or a low turnover, in accordance with any rules made under section 159B(3)(b), or

(b) in respect of a service exempted under any rules made under section 159I.

(7) Where a levy imposed on a media service provider remains unpaid, in whole or in part, the levy or part of the levy may be recovered by the Commission as a simple contract debt in any court of competent jurisdiction.

(8) In this section and section 159F—

“levy”means a levy imposed by a levy order;

“levy order”means an order made under subsection (1).]