Florida 'Simp Tax' Explained: Why James Fishback's 50% OnlyFans Surcharge Faces Major Legal Hurdle

Florida Republican governor candidate James Fishback wants to slap a 50% 'sin tax' on OnlyFans creators and a separate 50% 'simp tax' on the platform's subscribers, but the proposal runs headfirst into a constitutional wall that he has yet to address.

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.

What the 'Sin Tax' and 'Simp Tax' Would Do

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.

He went further. 'As Governor, I will also impose a 50% sales tax for OnlyFans purchases,' he wrote on X, calling it a 'simp tax' on subscribers. He framed both proposals as a moral stand against what he called 'cultural degeneracy' and the 'exploitation of women.'

Why Florida's Constitution Makes It Nearly Impossible

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.

Sophie Rain Fires Back as Creators Push Back

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

Rain didn't hold back. 'Sounds like you subscribed and got buyer's remorse after dropping your annual salary on an OF girl,' she responded. In a statement to People, she called the idea 'the dumbest thing I've ever heard' and pointed out that she already pays 37% in federal taxes. 'I would be more than happy to pay that if multibillion-dollar corporations were also being properly taxed,' she said. 'But surprise, they're not.'

Fishback's Record Under Question

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.

OnlyFans now hosts roughly 4.6 million creators and 377.5 million registered users worldwide. The platform processed $7.2 billion (£5.3 billion) in gross payments in 2024 alone. Whether a state can single out subscribers of one platform for a targeted tax remains an open question, but in Florida, the answer starts with a constitutional ban that has been in place for over a century.

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.