The digital advertising gross revenues tax rate is:

(1) 2.5% of the assessable base for a person with global annual gross revenues of $100,000,000 through $1,000,000,000;

(2) 5% of the assessable base for a person with global annual gross revenues of $1,000,000,001 through $5,000,000,000;

(3) 7.5% of the assessable base for a person with global annual gross revenues of $5,000,000,001 through $15,000,000,000; and

(4) 10% of the assessable base for a person with global annual gross revenues exceeding $15,000,000,000.