OKCTalk - Announcements in Forum :

Yo, Pete, are you seriously going to sink this forum to a lower level by plastering banners all over?

Firstly, there are another viable solution or two.

You need to actually be more involved in promoting premium memberships and offer certain benefits to this. If you do, more people will be interested to pay. Yearly isn't enough? Try every 3 or 6 months renewal.

Got PayPal? Easy to set up. Easy to post a donation link/button. Be involved to encourage the people to donate. Watch, you will see people start to seriously donate once you send out the urgent need for funding to keep this forum going.

Easy solutions that does not really need to drag the site down with banners. You just have to be the kind of Admin that will actually get the fund flowing.

Also curious about your post saying something about tax. Weird, but could you explain?