Sorry I have been so long in my reply. I am a very busy young lady.
The city of Hamilton which now includes more municipalities use to offer an escort agency Lic. You can no longer get one yet the 5 or 6 that remain active in existence we pay a yearly renewal and I can sub lic girls basically the same way the Massage Parlours lic and the dancer lic works. You have the Spa/Club and then the MPAs or dancer lic. Now of course this is for outcall only and Lic has boundaries (as city limits expand so does the licenced boundaries) The escort lic is no longer offered like taxi plates and if you want to open strip club you must purchase an existing lic. The one thing the city handing out like taxes though is Spa Lic. The number of establishments has tripled in as many yrs. Are all the girls packing MPA lic!!! Well that another story because of the police back ground check and other factors, IE citizenship or landed immigrant status etc. The city does mind handing out those fines and as long as they paid the Spa is open for bizz a little of a money grab going on for city here right now on that issue.
Being Lic does open income tax GST issues though. But paying taxes and a registered business as many of you know can also have it's benefits.