Florida ‘Sin Tax’ Proposal Targets OnlyFans Income To Fund Education

A Republican contender for Florida governor has catapulted himself into the national spotlight by proposing a sweeping new tax that would take half of the income earned by OnlyFans creators living in the state.

James Fishback has branded the idea a ‘sin tax’, arguing it could bankroll schools and social services without introducing a broader income tax.

The proposal, unveiled via social media campaign and in a short video, lands just months before Florida’s 2026 gubernatorial primaries and in a state long defined by its low-tax identity.

Critics say the plan is legally dubious and politically explosive, while supporters frame it as a moral and fiscal reset.

Florida’s gubernatorial election is scheduled for 3 November 2026, with primaries on 18 August 2026. Incumbent governor Ron DeSantis is term-limited, opening the field to multiple Republican and Democratic hopefuls.

Who Is James Fishback?

James Fishback, born in 1995 in Florida, is a hedge fund manager and political newcomer running for the Republican nomination.

Fishback launched his gubernatorial campaign on 24 November 2025, positioning himself as a DeSantis-aligned candidate focused on affordability and culture war issues. He is the CEO of Azoria Partners, an investment management firm.

The race to succeed term-limited Governor Ron DeSantis is shaping up to be crowded and contentious. Congressman Byron Donalds, who holds Donald Trump‘s endorsement, is the Republican frontrunner. Former House Speaker Paul Renner has also entered, and Lieutenant Governor Jay Collins may still join.

Fishback has already courted controversy with his campaign. He has repeatedly called Donalds, who is Black, a ‘slave to his corporate donors’, and has praised followers of white nationalist Nick Fuentes as ‘incredibly informed and insightful’.

He supports a complete immigration moratorium and a total abortion ban with no exceptions for rape or incest. Fishback has also supported abolishing property taxes on homestead properties, a policy that could complicate public school funding, given the role such levies play in school financing across the state.

His campaign has been controversial for other reasons, including allegations of inappropriate conduct with a former employee; however, those matters are separate from his tax policy proposals.

Gubernatorial Candidate’s ‘Sin Tax’ Proposal

Fishback is proposing a tax that would seize 50% of the income earned by OnlyFans creators residing in Florida, labelling it a ‘sin tax’.

In a YouTube video posted on 12 January 2026, Fishback is seen stating that OnlyFans creators in Florida would be required to pay a 50% tax on their earnings if he is elected governor.

Multiple social media posts from Fishback’s campaign accounts and supporters reiterate that the revenue would be earmarked for public education and other initiatives such as crisis pregnancy centres and a mental health ‘czar’ focused on men.

The messaging, amplified across his campaign’s social channels, positions the tax as targeted and values-driven rather than a blanket income tax. Fishback has framed the move as a way to fund public services while preserving Florida’s reputation as a no-income-tax state.

How the Tax Would Work — And Its Context

OnlyFans is a subscription-based social platform where creators earn revenue directly from subscribers. The platform does not withhold taxes, meaning creators are responsible for reporting and paying federal and, where applicable, state taxes.

Unlike most states, Florida does not levy a personal income tax, making it a favoured location for digital entrepreneurs and content creators.

A 50% tax specifically on OnlyFans income would be unprecedented in the state and would stand apart from existing tax structures. Traditional sin taxes are levied on goods like tobacco and alcohol to deter use and generate revenue; there is no established precedent in the United States for taxing digital content earnings at this scale.

Fishback’s proposal has no legislative text publicly filed yet, and it remains unclear how it would be structured under Florida law, how ‘OnlyFans creator income’ would be defined, or whether it would withstand constitutional or legal challenges.

Florida’s tax system relies heavily on sales taxes, property taxes, and tourism-related levies rather than personal income tax. Property taxes are a principal funding source for schools and local services, and debates continue among lawmakers and candidates about how best to balance revenue needs with tax relief.

Some state leaders have pushed to reduce or even eliminate property taxes — a policy that could tighten school budgets unless offset by new revenue sources.

That backdrop helps explain why a candidate might seek alternative revenue streams on controversial social issues, but it also highlights the complexity of funding education and public services in a state that has shunned a broad personal income tax.

Legal and Economic Hurdle for the 50% Levy

While Florida is historically a tax-friendly haven for digital creators due to its lack of personal income tax, Fishback’s proposal would create a massive, platform-specific fiscal burden.

Legal observers suggest the tax faces steep hurdles:

1. Constitutional Challenges: Florida’s constitution generally prohibits personal income taxes; a targeted tax on one platform’s earners might be viewed as a ‘de facto’ income tax.
2. Definition of Income: There is currently no legislative framework defining ‘OnlyFans income’ versus general social media earnings.
3. Enforcement: OnlyFans operates as a 1099-platform, meaning creators are independent contractors responsible for their own filings, making state-level seizure of 50% administratively complex.

Sophie Rain Responds

OnlyFans creator Sophie Rain, a Florida-based influencer who recently claimed $99 million in lifetime earnings on the platform, was reportedly tagged by Fishback in a social media post promoting the proposal.

Rain dismissed the plan, telling US media it was ‘probably the dumbest thing I’ve ever heard’ and predicted the proposal would collapse the moment it reached the legislature.

Fishback has not released draft legislation, and it remains unclear how such a tax would be defined, enforced or defended against constitutional challenges.

With the 2026 gubernatorial election scheduled for November, Fishback’s proposal may be as much about visibility as viability. Whether it becomes a serious policy plank or remains a viral talking point, it has already injected a volatile new issue into Florida’s political debate.

Originally published on IBTimes UK