@rysiek
If the intention is to ban #advertising to kids, one method is simple.
Is the website for children or are children most likely to access it? If so website is not permitted to have advertising.
Another option is to have the #ClassificationsBoard that classifies the #ageRating for film and tv programming to also do #commercials, if the commercial is deemed to be clearly #targettedAdvertising to children it is denied approval for use online..