You can't establish a bank acocunt without disclosing the officers and directors under the Patriot Act's "know your customre rules"

State records may not be available to the public gernerally or under an FOI request, but law enforcement can easily get them.  Many years ago I worked with such a department and if we wanted info we would just go right into the relevant agency/office and be given full access to all files (this was before the internet).

If you use a "straw" - what do you think he/she will do when charged with whatever offense might be occuring - take the fall for you? No, they will reveal who you are.  

In esence in today's world with worries about terrorism, if the government wants to know who is involved, they will find out, so your best bet, assuming your going to be engaging in any illegal activity, is to do so in a manne rthat makes you a low profile/priority target, not a high profile/priority target.  

Stay away from underaged girls, drugs, activity that generates a nuisance for neighbors or businesses, and your likelihood of being at the top of their target list is reduced.  If your activity crosses state lines - then the feds may get invovled.

Frankly the model of offering answering service, screening, security for indies who don't advertise anything illegal  - and whatever they do on their own you stay uninvolved in - is the safest model.  But so many escorts go to great lengths to put a disclaimer on page 1 of their website, then page 2, 3,4 list explicit services.  The high end escorts just offer companionship - saying nothing more - and rely on peoples trust in their reputation to secure business.  I mean if you are beautiful, and offer just companionship for $300 or more per hour, but have reviews of 8, 9, 10 (or the equivalent elsewhere), there is no need ot make any explicit statements -