Here’s a movie that critics hated — 17% on Rotten Tomatoes, 22 on Metacritic, a Razzie nomination for Shia LaBeouf. It barely made back its $4 million budget at the box office. Same weekend it tanked in theaters, The Tax Collector became the third film ever to top both VOD charts and the box office simultaneously. It hit #1 on FandangoNow, Apple TV, iTunes, and Google Play.
So what gives? Why did people pay to watch a movie everyone said was terrible? The answer, as far as I can tell, is Shia LaBeouf’s character Creeper — a tattooed, unhinged enforcer who lives by a code nobody talks about but everyone can feel. I’ve been trying to figure out if this guy is worth 95 minutes of your night. Here’s what I found.
Key Takeaways
Shia LaBeouf plays Creeper, a cold-blooded enforcer whose loyalty code — He’ll stick with you until the very end!, drives the first half of the film and makes his mid-story death a loss.
LaBeouf got his entire chest permanently tattooed for the role, a commitment that gives the character a physical authenticity most movie gangsters lack.
The film connects to David Ayer’s larger LA crime universe — the character Bone appeared in Training Day, and the fictional Hillside Trece gang is referenced in both films — adding depth that rewards fans of Ayer’s earlier work.
Table of Contents
Who Is Creeper? A Character Built on a Loyalty Code
Creeper is David Cuevas’s childhood friend and enforcer. He’s the guy who handles the messy stuff — collecting taxes, sending messages, keeping the crew in line. He’s described as “a well-dressed white man” and “David’s psychopathic muscle,” but that’s only half the story. The other half is a dude who wants friendship and treats his body like a temple. His willingness to die for David becomes a form of redemption for his violent life, forcing David to confront his own morality in the aftermath.
His mission statement comes in one line: He’ll stand by you no matter what! That’s not talk. You see it in how he operates.
The Scenes That Define His Code
There’s a moment where a guy named Victor has been skimming from the cartel to fund his daughter’s leukemia care. David is willing to let it slide. Creeper doesn’t argue — he follows David’s lead, even though he could have killed Victor without blinking. That’s the code: loyalty to David first, the job second.
Then there’s the quinceañera. Creeper shows up, grounded, present. He’s not a killer; he’s part of the family fabric. And when he confronts Conejo — the rival gang leader who upends everything.
Creeper doesn’t back down. He’s the one who makes the first move, knowing it might cost him.
Reviewers noticed. One called him “the most interesting in the film.” Another said he’s a “cold-blooded killer who wants friendship.” That tension — the violent enforcer who craves connection, is what makes him more than a generic thug.
How LaBeouf Became Creeper: Real Tattoos and Total Commitment
Here’s the detail that keeps coming up when people talk about Shia LaBeouf in The Tax Collector: he got his entire chest tattooed for the role. Not temporary ink. Not CGI. Permanent.
Most action movies use fake tattoos. You can tell because they look flat, they don’t move with the skin, they pull you out of the scene. LaBeouf went the other way. The ink is real.
The commitment is real. And even if you can’t name why, you can feel the difference when you’re watching him.
One user review found it amusing that he got permanent tattoos for a role in a movie that turned out as poorly as this one. That’s the thing — it’s a weird flex. LaBeouf’s career has been a strange ride: Disney Channel kid to Michael Bay explosions to Lars von Trier weirdness to Honey Boy. He’s never been afraid to commit, as seen with the Shia LaBeouf tattoos back he got for The Tax Collector. This is another chapter.
Field note: LaBeouf’s real chest ink — which he tattooed for The Tax Collector — gives Creeper a physical weight that fake Hollywood tattoos never carry; you can see it in every close-up.
Beyond the Ink: LaBeouf’s Career Arc
The guy who played Creeper is the same guy who starred in American Honey, Nymphomaniac, and The Peanut Butter Falcon. He’s not a method actor in the conventional sense, but he’s willing to do things most actors won’t. The tattoos are a physical mark of that. They’re also a permanent reminder that this role mattered to him, even if the final product didn’t land.
Creeper in Ayer’s LA: The Shared Universe That Gives His World Depth
David Ayer has been building the same Los Angeles across multiple films. He wrote Training Day and End of Watch. He directed Harsh Times. Those movies share a gritty, lived-in version of LA where gangs like Hillside Trece exist before the opening credits roll.
In The Tax Collector, the character Bone (played by Cle Sloan) appears — and Cle Sloan was in Training Day. The Hillside Trece gang is referenced in both films. That’s not an Easter egg. It’s a signal that this story takes place in the same world where Alonzo Harris ran wild, where the rules are transactional and violence is systemic.
Ayer grew up around LA gangs. He knows the terrain. So when Creeper walks into a auto electronics shop or a quinceañera, he’s not a tourist. He belongs there. The shared universe makes his world feel bigger than the script — and it makes the stakes feel real.
The Death That Breaks the Film: Creeper’s Mid-Story Exit
About halfway through the movie, Creeper is killed. And it’s not quick. Gata smashes his legs with a hammer. Conejo stomps him to death. David watches the whole thing on a video call, helpless.
The film needed Creeper out of the way for David to become the avenger. But here’s the problem: multiple critics noted that their emotional investment died with Creeper. The buddy dynamic between David and Creeper is the most engaging element of the first half. Creeper’s dialogue is funny and memorable. He’s the wild card.
Without him, the movie loses its energy. David’s revenge arc feels hollow because the audience is still mourning the character who made the film interesting. It’s a structural gamble — kill the best character to raise the stakes, and not everyone thinks it paid off.
What the Film Loses Without Creeper
David uses Brazilian Jiu-Jitsu to kill Conejo in the final fight — a skill that comes from Creeper’s world. But the second half lacks the same tension. The brotherhood is gone. The humor is gone. You’re left with a straightforward revenge story that feels like it’s missing its engine.
Critical Disaster, VOD Triumph: The Commercial Paradox
The numbers don’t lie. The Tax Collector earned a 17% Rotten Tomatoes score and a 22 Metacritic. David Rooney of The Hollywood Reporter said it “fails to accrue much meaningful interest.” Eric Kohn of IndieWire gave it a D+. The Razzie nomination for LaBeouf as Worst Supporting Actor sealed the deal.
But the audience didn’t care. The film made $1–2 million in its VOD debut weekend, then crossed $5 million in digital sales within two weeks. Third film ever to top both VOD and box office charts in the same weekend. It hit #1 on FandangoNow, Apple TV, iTunes, and Google Play, and landed fifth on Amazon Prime.
What the Critics Said vs. What the Audience Saw
Critics saw a mess. Audiences saw a world they wanted to visit. The difference is that Ayer’s gritty LA crime universe has a dedicated fanbase. They don’t care about coherence — they care about vibe. And LaBeouf’s Creeper delivers that vibe in a way reviews can’t measure.
One user review on IMDb (darrenptran) gave it a 7/10, saying “Shia LaBeouf as Creeper was hilarious.” Another (bobmcglone) gave it an 8/10, calling it “better than most are saying.” That’s the gap. The critics are grading a movie. The audience is grading an experience.
Should You Watch The Tax Collector for Shia LaBeouf’s Creeper?
You can stream it on Prime Video, or rent it on Google Play and Vudu. It’s 95 minutes, not rated, and sitting at a 4.9/10 on IMDb. Here’s the breakdown:
Case for watching: You’re a fan of LaBeouf’s weird career arc. You want to see what happens when he goes all-in on a role, permanent tattoos and all. You enjoy Ayer’s LA crime universe — the shared world, the gritty texture, the familiar faces. The first half of the movie is fun, thanks to the David-and-Creeper dynamic.
Case against: The second half drags. The violence is gratuitous. The dialogue can feel forced. The twist at the end doesn’t land for everyone. If you need a coherent plot with characters you care about throughout, this isn’t it.
So here’s the decision: if you’re the kind of person who watches Training Day for the atmosphere, or who follows Shia LaBeouf’s career because he’s unpredictable, it’s worth a rental. If you need a tight, well-reviewed crime thriller, skip it. The time you’ll save is worth more than whatever you’ll get from the second half.
But Creeper? He’s the real deal. Even if the movie isn’t.
Frequently Asked Questions
Is tax collector based on a true story?
No, The Tax Collector is not based on a true story, but it is set in a fictional LA crime universe created by David Ayer. The film connects to Ayer’s earlier work like Training Day through shared characters and the fictional Hillside Trece gang, which adds depth for fans of his gritty, lived-in version of Los Angeles.
How did Shia LaBeouf prepare for tax collectors?
Shia LaBeouf prepared for The Tax Collector by getting his entire chest permanently tattooed, a level of commitment that goes beyond typical method acting. This physical transformation gives his character Creeper a raw, authentic presence that fake Hollywood tattoos can’t replicate.
Why did The Tax Collector flop with critics but succeed on VOD?
The Tax Collector earned a 17% Rotten Tomatoes score and a Razzie nomination, but it became the third film ever to top both VOD and box office charts simultaneously. Critics panned the plot and violence, while audiences were drawn to the gritty LA crime universe and Shia LaBeouf’s unhinged performance as Creeper, which delivered a vibe that reviews couldn’t measure.
Who is Creeper in The Tax Collector?
Creeper is David Cuevas’s childhood friend and enforcer, a well-dressed white man who handles the messy work of collecting taxes and keeping the crew in line. He’s a cold-blooded killer who craves friendship and lives by a strict loyalty code, making him the most interesting character in the film until his mid-story death.
