Podcast Summary: The Brett Cooper Show

Episode: The Hoe Tax: OnlyFans Models Are Crashing Out
Date: January 15, 2026
Host: Brett Cooper

Episode Overview

In this episode, Brett Cooper dives into the recent proposal by Florida gubernatorial candidate James Fishback to impose a "50% Hoe Tax" (sin tax) on OnlyFans creators. The discussion centers on whether this type of taxation is effective, moral, or consistent with conservative and libertarian values, and what broader implications it may have on society, personal freedoms, and the precedents such laws set.

The episode explores the cultural and generational context of online sex work, the arguments both in favor and against heavy taxation on creators, and draws comparisons with other "vice taxes" in American history and current events.

Main Discussion Points & Insights

1. The Fishback Proposal: 50% "Hoe Tax" on OnlyFans Creators

• Announcement: James Fishback, running for Florida Governor, proposes a 50% tax on OnlyFans income.
  • Purpose: To fund public schools and crisis pregnancy centers, and to discourage sex work.
  • Virality: Fishback’s messaging is targeted at Gen Z and relies on social media engagement.
    • [00:56] “If you are a so-called OnlyFans creator in Florida, you are going to pay 50% to the state on whatever you so-called earn via that online degeneracy platform.” – James Fishback (Video clip)

2. The Viral Back-and-Forth: Fishback vs. Sophie Rain

• Targeting Creators: Fishback publicly challenges Sophie Rain, a high-profile OnlyFans model alleged to earn $43 million per year.
  • “Hey Sophie Rain, pay up or quit OnlyFans. As Florida governor, I will not allow a generation of smart and capable young women to sell their bodies online.” – Fishback (Paraphrased Tweet)
• Sophie Rain’s Response:
  • [02:50] “I would be more than happy to pay that if multibillion dollar corporations were also being properly taxed. But surprise, they're not… There are so many creators on this platform that do this job because they're struggling. So to tax them like that when they're literally doing it just to support their families is sad.” – Sophie Rain
• Public Reaction: The online exchange generates viral debate, with commentators noting the potential for “free marketing” to OnlyFans creators due to the controversy.
  • “He’s just giving free marketing to Sophie Rain. This type of publicity is easily worth hundreds of thousands of dollars.” – Graham Stephan (Paraphrased, [04:13])

3. Brett’s Critical Analysis

• On “No Other Options” Argument:
  • [03:25] “Are there not other options if you cannot make ends meet? … That is a cope. It is an excuse to make yourself feel better about why you're going into this line of work. At least just be honest. At least own it and say, ‘Yeah, I'm going into sex work, I want attention and I'm hopefully gonna get quick cash by being the vice of millions of men.’”
• On Taxing Corporations vs. Individuals:
  • Brett argues that large corporations, while sometimes under-taxed, contribute billions to the economy and employ thousands, and their practices are simply a result of using existing systems.
  • “Work smarter, not harder… I’m not gonna waste breath being angry at these companies that are simply using the system to their advantage.”
• PR Stunt or Policy?:
  • Brett suggests Fishback’s approach may be calculated PR rather than naïveté, boosting his reach among grassroots conservatives.

4. Precedents and Parallels: Are Sin Taxes New?

• Vice/Excise Taxes in American Life:
  • Brett notes that syntaxes already exist for alcohol, tobacco, gambling, and now guns and marijuana in various states.
  • [17:40] “What Fishback is wanting to do is a new application of this type of law. But an excise tax on something like pornography… This is literally a practice and an idea that has been around since ancient Greece. Brothels and independent prostitutes paid income tax, which was then used to fund public buildings, monuments and repair roads.”
• Example: Utah pushes a 7% porn tax to fund teen mental health.

5. Slippery Slopes & Political Precedents

• Libertarian & Conservative Concerns:
  • Heavy taxation on disfavored industries can set a precedent for political weaponization.
  • [21:21] “Taxing things outright that politicians deem sinful or improper is a slippery slope. And that is what a lot of people are arguing… They might turn around and say, ‘Brett, what you talk about on YouTube is inappropriate… we are now going to take 50% of your income.’”
  • Examples given: Excise taxes on guns (Colorado, California), potential for taxes against conservative-favored industries.
• Both Sides’ Arguments:
  • “We as a society should discourage [OnlyFans] by any means necessary while avoiding censorship. This sounds like a great way to do it.” ([22:50])
  • “So many small government conservatives all of a sudden are in favor of taxes just because it is against OnlyFans girls.”
• Brett’s Position:
  • Philosophically small government, but pragmatic acknowledgment that such taxes already exist for harmful products.
  • [25:04] “In this specific situation, the slope has already been slipped. Like there is no more slipping. That can be done…. Sometimes you have to be realistic.”

6. Arguments Over Who Should Be Taxed

• Creators vs. Platforms vs. Consumers
  • Sophie Rain: OnlyFans itself should be taxed, not individual creators.
  • Brett: “She herself is a company. She is allegedly a $43 million a year company. She is the producer, the manufacturer, if you will, of the content that she sells online and then distributes through the platform of OnlyFans.”
  • Listener on X (Wendy O): “Have you considered taxing the men that pay for these subscriptions as well? Fair is fair.”
  • Brett: Not uncommon—many vice taxes also hit consumers directly; ultimately, cost always trickles down.

7. Broader Cultural & Legislative Trends

• Regulation by Taxation Is Already Reality:
  • “If it's not gonna be banned… then why not just treat this like every other vice and sin? It seems only fair for the current reality that we live in.” ([End])
  • Notes expansion of U.S. work visas for “extraordinary” OnlyFans creators, emphasizing normalization and bureaucratic accommodation for sex work.

Notable Quotes & Memorable Moments

• James Fishback on OnlyFans Tax
  [00:56] “If you are a so-called OnlyFans creator in Florida, you are going to pay 50% to the state on whatever you so-called earn via that online degeneracy platform.”

• Sophie Rain’s Counter
  [02:50] “I think that people fail to realize that there are so many creators on this platform that do this job because they're struggling. So to tax them like that when they're literally doing it just to support their families is sad.”

• Brett’s Pragmatism
  [25:04] “The slope has already been slipped. Like there is no more slipping. That can be done…. Sometimes you have to be realistic.”

• On Political Hypocrisy
  [22:50] “So many small government conservatives all of a sudden are in favor of taxes just because it is against OnlyFans girls.”

Key Timestamps for Important Segments

• [00:00-01:22] Introduction to Fishback proposal & announcement video
• [01:22-02:50] Background on Sophie Rain, Fishback’s viral challenge, her initial and video response
• [03:25-04:30] Brett’s critique of “no other option” arguments; viral debate context
• [17:40] Historical context: Vice taxes and comparison to ancient and modern policies
• [21:21-25:04] Conservative vs. progressive tax policy debate; slippery slope concerns
• [26:35-end] Broader cultural context; normalization of sex work; Brett’s conclusion

Conclusion & Takeaways

• The 50% “Hoe Tax” on OnlyFans is not without precedent, drawing on longstanding American and global traditions of taxing vice industries.
• The social debate is entangled in issues of morality, politics, hypocrisy, and the pragmatism of modern governance.
• Brett acknowledges the legitimate slippery slope concerns but contends that such taxes are already the norm for other vices, so moral consistency is elusive.
• The episode closes with reflection on the normalization of sex work in American bureaucracy, and the practical (if unsatisfying) advice: “If you want to avoid the tax, don’t be an OnlyFans creator in Florida, or move elsewhere.”
• The policy, Brett argues, is less radical than critics claim—just the latest iteration of an ancient struggle between vice, virtue, liberty, regulation, and cultural change.