News of the possible tax comes as speculation grows that the satellite firm's finance director Martin Stewart, who recently missed out on the CEO's job to James Murdoch, may quit the firm.
Under the new Communications Act, Ofcom is to look at the use of spectrum and charge some kind of tax on the airwaves used by broadcasters.
Unlike its terrestrial rivals, BSkyB does not have to pay for the spectrum it uses.
Five, which is viewed by experts as a more comparable service to Sky than other terrestrial broadcasters as it does not have public service requirements in the same way as ITV, pays £24.6m for its spectrum. Five broadcasts to 85% of UK viewers, and has a market share of 6%.
Sky recently celebrated as its subscriber numbers hit 7m. The size of its customer base is expected to be a factor in deciding the level of the tax levied against it.
Sky's customers could have to pay up to £20 a year each to cover the cost, depending on how Ofcom implements the charge.
This could hurt BSkyB's ambitions to raise the average revenue per user to £400 a year by 2005, up from £366 now.
Opponents of the charge will argue that the spectrum Sky uses is not such a scarce resource as terrestrial airwaves.
The proposal will take the wind out of the sails of the satellite broadcaster, which is riding high after hitting its goal of 7m subscribers ahead of schedule, and doubling its operating profit to £151m.
It will also be the first major challenge for new chief executive James Murdoch, who took over from Tony Ball at the beginning of the month.
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