Any reputable and good merchant account that accepts porn payment?

Hello

A lot of adult websites use ccbill.com

If you have a volume you may apply for a direct adult merchant account.
Quicker settlements and lower rates.

Have a look on the http://about.ccbill.com/ its seems they accept the porn payment.

Is this for a new start up or existing business?

Depending on your situation here is my breakdown of companies I generally recommend. All of these companies will offer the same basic thing... recurring billing, multiple currency support, etc...

CCBill.com -
Pros: Most well known, widely used, and trusted company in the industry. They always push the envelope on new technology. Easy to use and widely accepted affiliate tracking program.
Cons: High rates (around 11-14%). They have so many clients you would not get too much personal attention. $750 sign up fee. It is tougher to be accepted if you are new to the industry.

Epoch.com -
Pros: The second most trusted and widely known company in the industry. Personal attention is much better than CCBill. They push the envelope as well on advancing themselves as a company. No Reserve/Holdbacks.
Cons: Rates are worse than CCBill (13%-15%). Signup fee (unsure on exact price).

GTBill.com -
Pros: Lowest rates in the industry (3%-9%). Small family type atmosphere feeling and a lot of personal attention. New or unproven merchants easily approved. No signup fees. They are a branch of a very large mainstream high risk processor, Allied Wallet.
Cons: No affiliate tracking. 10% holdback paid out a few months later. New-ish to the adult industry.

Zombaio.com -
Pros: Lower rates than CCBill (5% - 11%). No signup fee or holdback/rolling reserve. Decent technology and affiliate tracking. Smaller company so I believe you would get more personal attention but cannot confirm this. New merchants encouraged to apply.
Cons: New to the industry and there not many reviews so trust factors come into play.

CCBill.com -
Pros: Most well known, widely used, and trusted company in the industry. They always push the envelope on new technology. Easy to use and widely accepted affiliate tracking program.
Cons: High rates (around 11-14%). They have so many clients you would not get too much personal attention. $750 sign up fee. It is tougher to be accepted if you are new to the industry.

Epoch.com -
Pros: The second most trusted and widely known company in the industry. Personal attention is much better than CCBill. They push the envelope as well on advancing themselves as a company. No Reserve/Holdbacks.
Cons: Rates are worse than CCBill (13%-15%). Signup fee (unsure on exact price).


Those are the only reliable companies from the mentioned for Adult, they have been their for the longest and know the Adult business, all the big names in the Adult industry are using those companies.