The plan has generated headlines for its moral framing, but it faces an immediate obstacle: Florida's constitution. Legal experts note that the state's century-old ban on personal income taxes makes Fishback's proposal almost impossible to implement without a constitutional amendment.

Fishback, a 31-year-old investment firm CEO and political newcomer, first pitched the creator-side levy during a January interview on the conservative YouTube channel NXR Studios. He said Florida-based OnlyFans creators would hand over half their earnings to the state, with revenue directed toward teacher pay and school lunch improvements. He estimated the tax would generate roughly $200 million (£147 million) a year.

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My 50% tax on OnlyFans creators is called the Sin Tax.My 50% tax on OnlyFans consumers is called the Simp Tax.https://t.co/asChP4TQYp

Here is the problem Fishback hasn't addressed. Article VII, Section 5 of Florida's constitution explicitly prohibits any income tax on 'natural persons,' a restriction voters first approved in 1924. The provision is not a statute that lawmakers can override with a simple vote. Changing it would require a constitutional amendment, meaning either a three-fifths vote from both chambers of the state legislature to place it on the ballot or a citizen-driven initiative petition, followed by voter approval at a general election.

Florida does impose traditional sin taxes on alcohol and tobacco, but those are excise taxes on products, not levies on personal income. Fishback has not detailed any enforcement mechanism or explained how taxing an individual creator's earnings would avoid conflicting with the constitutional ban.

The proposal drew immediate backlash after Fishback singled outSophie Rain, one of the platform's highest-earning creators, on X. 'Pay your taxes or quit OnlyFans,' he wrote.

Sophie, pay your taxes *or* quit OnlyFans. Those are your choices.I’m running for Florida Governor to stop smart and capable women like you from being exploited by that disgusting platform.

Fishback's moral framing of the proposal has drawn scrutiny alongside a separate set of allegations. NBC News reported in December 2025 that Broward County Public Schools, one of Florida's largest school districts, cut ties with Fishback and his debate organisation Incubate Debate in 2022. A former student worker, Keinah Fort, alleged in court filings that Fishback initiated a romantic relationship with her when she was 17 and he was 27. He has denied the allegations and said he was 'fully exonerated' after two court hearings.

Fishback currently polls at roughly 4% in the Republican primary, trailing frontrunner US Representative Byron Donalds by more than 40 points ahead of the 18 August vote.

Source: International Business Times UK