Like most things, there are no simple answers. Nevertheless, the short answer as to whether web hosting fees are tax deductible is YES. Like many things in an online business, there are multiple tax deductions of which to be aware.
The IRS has not given formal guidance for this specific question and consequently web hosting fees are considered “dues and subscriptions” which is to say, they are tax deductible. As with all things tax related please consult/confirm with your accountant and see the IRS rules outlined for software.