There it is the big question. I mean the only females he's close to is Mrs. Puff and Sandy. And he would rather get a little to friendly with Patrick and Squidward.
No. I mean in the movie he does appear in squidworths bathroom (yes, I saw the movie, AND I LOVED IT!) But I just think that's for a laugh. Why would he be gay? Why does anyone care? I mean why would you say this when so many children seem to like him (including me).
In the SpongeBob movie, we find out SpongeBob has one 374 consectutive Employee of the Month awards, which means he has been working at the Krusty Krab for at least 31 years. (Assuming that Bikini Bottom uses the same time system we do.) Also, Steven HillenBurg claims that they are adults, because they can live on their own. Hope that answers your question, eddie.