Traffic to OnlyFans, a subscription-based social media platform that often includes adults-only content, exploded with the pandemic. OnlyFans reportedly grossed over $2.3 billion in 2020 alone. Its content creators have been increasingly well-known for their eye-popping accumulation of wealth. OnlyFans Terms of Service requires content creators to confirm that they “have reported and will report in the future the receipt of all payments made” from OnlyFans. And OnlyFans reserves the right to close a creator’s account if they learn a creator has failed to pay tax on OnlyFans income. Is displaying Adult content a legal business ?

