Any idea what providers list as the "pay to" entity on credit card transactions between her and her client?  Does she have to be set up as an LLC to do so?

Thank you in advance for your input.

No one wants to see "Hannah's hookers" on their CC statement. It's a lot more likely to show up as "HH enterprises"

and no, it is most definitely not necessary for one to either incorporate or set up an LLC to open a merchant account, this goes for any business of course and not just hookers. There is very little reason for a provider to set up an LLC or to incorporate, as the primary reason to do so is for liability purposes, not tax purposes.

Thank you!

Most ladies I know, myself included, use something that's very generic or vague. For example, I make and sell things online so when I accept a CC payment it comes up with that name on the charge.