if the consequence is increasing 30% only... it's worth it...
First, if you think it's only going up 30%, you are very naive. You are assuming that the amount of the increase to pay taxes is only to satisfy the government's appetite for revenue. But you are forgetting that regulation comes at a cost. Employees will need to be hired, and paid, to perform regulatory tasks. You think they will do them for free? Will you do this job for free?
Second, the more layers you add, the higher the costs go. Health passports? So who pays for the medical exams? Are they done for free? And who pays for the costs of having records kept, filed, and checked? Are you volunteering to do these tasks so that costs will be kept down?
You are either looking at creating a new department or agency or involving at least 3. The health department for the medical aspect. The tax department to collect taxes. And the Department of Consumer Protection (or similar provincial agency) for licensure and record keeping. And then each department will need to coordinate with the other, and another person will need to be hired for that job. And on and on and on.
If a 50% increase will not shift the demand into a black market, I do not know what will. But the costs in the black market, unfortunately, will go up as well, because increased regulation means increased enforcement of regulation, and attendant legal costs of defending and avoiding prosecution. Attorneys will need to be hired by agencies to set up sham limited liability companies through which revenue can be washed and cleansed, much like in most states of the USA where prostitution is illegal and those laws enforced. Those legal costs will be built into hourly fees. There are some agencies that already have a revenue washing business that is attached, but this is going to proliferate. Plus attorneys need to be paid when an escort is pinched and prosecuted for operating without a license, letting it lapse or her "health passport" is out of date. You think attorneys handle cases like that for free? It's probably a minimum of 2 court appearances. So you have to build in some of those costs as well.
It's going to get very, very expensive and become more of a rich man's game. The blue collar guy will have the choice of street walkers or jerking off. He will be squeezed out. Sort of like how when the Yankees started charging $100 per month for a subscription to YES only to see Yankees baseball games. Even I am not going to pay that. So while the Yankees are playing great baseball, you only get to watch them regular if you pay the big bucks. Otherwise you settle for the Wednesday night games on Amazon Prime.