Conservative commentator Brett Cooper has a gift for cutting through political jargon.
She just proved it again with three words that made everyone laugh.
And Brett Cooper just gave James Fishback's OnlyFans tax policy the perfect name.
Cooper Brands Fishback's Proposal The "Ho Tax"
Florida gubernatorial candidate James Fishback announced he'd slap a 50% tax on OnlyFans income if elected governor.
The proposal sparked immediate debate about government overreach versus fighting pornography.
Then Brett Cooper stepped in and gave everyone the rebrand they didn't know they needed.
"So, it's not officially called a ho tax, but I much prefer that term, and it makes me chuckle," Cooper said on her show. "I like the sound of that better."
Cooper's rebrand instantly made Fishback's policy more memorable than any official government name ever could.
Fishback proposed what he calls the "OnlyFans Sin Tax" during an interview with conservative podcast NXR Studios on January 12.
"As Florida governor, in year one, I will push for the first-of-its-kind OnlyFans Sin Tax," Fishback explained. "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."
The money would fund teacher salaries, crisis pregnancy centers, school lunches, and a mental health czar focused on helping men.
Fishback estimates the tax could raise $200 million annually.
Cooper's "ho tax" label captured what Fishback's policy actually does in a way bureaucratic language never could.
Top OnlyFans Earner Sophie Rain Melts Down
Fishback didn't just announce a policy.
He called out Sophie Rain directly on social media.
Rain has made $43 million selling nude photos online and lives in a waterfront Miami mansion.
"Hey @SophieRaiin. Pay up or quit OnlyFans," Fishback tweeted. "As Florida Governor, I will not allow a generation of smart and capable young women to sell their bodies online."
Rain fired back claiming she'd happily pay the tax if corporations were "properly taxed."
Then she released a video that exposed the lie everyone pretends about OnlyFans.
"There are so many creators on this platform that do this job because they're struggling," Rain argued. "So to tax them like that when they're literally doing it just to support their families is sad."
Cooper destroyed Rain's entire argument in seconds.
"My favorite part of that entire video is where she says that people do this job to survive and it's so immoral to take 50% of their income," Cooper said. "Like I'm sorry, are there not other options? If you cannot make ends meet, if you cannot afford groceries, I don't think Only Fans creating an account. I don't think that that is the only option or actually the best option."
Cooper reminded viewers of Nepo baby Sammy Sheen claiming her only two options were working at a candy store or going on OnlyFans.
"Like objectively that is a lie," Cooper stated. "The only option is not Only Fans. 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 be honest about selling your body to feed male addiction instead of pretending it's the only way to pay rent.
Cooper Backs Fishback's Strategy Despite Small Government Concerns
Cooper admitted she leans small government and libertarian on most issues.
But she's also living in reality instead of theoretical debates about taxation philosophy.
"I understand the concerns. I understand the critiques in my frame of mind," Cooper explained. "I get it. I definitely lean more small government and libertarian, but I also live in the real world."
The government already taxes cigarettes, alcohol, gambling, marijuana, and sugary drinks.
States impose these sin taxes to discourage consumption and fund public services.
Colorado approved a 6.5% excise tax on guns and ammunition in 2024.
California passed an 11% excise tax on firearms that Governor Gavin Newsom signed into law.
Democrats already weaponized taxes against conservatives without waiting for permission.
"Taxes have already become weaponized. They are already politicized," Cooper pointed out. "The left has also tried to regulate and suppress the gun industry into extinction."
Cooper explained that the Trump administration is using the same strategy by restricting junk food and soda purchases on food stamps.
Sin taxes aren't new or radical.
Alexander Hamilton pushed through the first federal alcohol tax in 1791.
Ancient Greece taxed prostitutes and used the money to build temples.
"With prostitution being the oldest profession in the world. Like I do not think we're going to be banning it or getting rid of it anytime soon," Cooper stated.
She noted the United States increasingly issues work visas for OnlyFans models citing their "extraordinary abilities."
"Like you really cannot make this stuff up," Cooper added. "It just keeps happening. It is snowballing."
Fishback Running Viral Campaign Against Byron Donalds
Byron Donalds is largely viewed as a shoo-in in Florida's Republican gubernatorial primary.
Recent polls show Donalds crushing the field with 37% to 47% support.
Fishback currently polls at just 2% to 5% in most surveys.
Donalds has millions in campaign cash and the establishment machine behind him.
Fishback's campaign strategy focuses on going viral to reach Gen Z voters.
His OnlyFans tax proposal generated exactly the explosion his underdog campaign needed.
The multi-day back-and-forth with Sophie Rain kept Fishback's name trending for days.
One observer noted Fishback was giving Rain free marketing worth hundreds of thousands of dollars.
But Fishback knows what he's doing.
Every viral moment brings traffic to his campaign page where voters learn about his other policies.
He's running against the establishment while making important points about pornography's destruction of young men.
Cooper's "ho tax" rebrand only amplified Fishback's message further.
Cooper Delivers The Final Verdict
After walking through all the arguments for and against sin taxes, Cooper landed on reality.
"Listen, if it's not going to be banned, if we're not going to ban it outright and help society in that regard, if we're not going to eliminate all taxes across the board and excise taxes to be consistent there, then why not just treat this like every other vice and sin that seems only fair for the current reality that we live in?" Cooper concluded.
The philosophical debate about whether government should discourage harmful behavior through taxation ended decades ago.
That battle was lost.
Now the only question is whether pornography deserves the same treatment as cigarettes and alcohol.
Fishback thinks the answer is obvious.
Cooper's "ho tax" label made sure everyone remembers his proposal.
And millions of conservatives watching porn addiction destroy their families agree something needs to be done.
Sources:
- Brett Cooper, "The Hoe Tax: OnlyFans Models Are Crashing Out," The Brett Cooper Show, January 15, 2026.
- Staff Writer, "Florida governor candidate proposes 50% 'sin tax' on OnlyFans earnings," CBS12, January 15, 2026.
- Staff Writer, "'Sin Tax': Candidate proposes new tax for OnlyFans creators in Florida," NBC Miami, January 14, 2026.
- Staff Writer, "Florida governor hopeful proposes 50% OnlyFans sin tax," WAFB, January 13, 2026.
- Staff Writer, "Latest 2026 Florida GOP gubernatorial poll shows Byron Donalds blowing away the rest of the field," Florida Phoenix, January 2026.
