Verotel in Europe processes for all kinds of interesting stuff.

Incorporating in the U.S. will really only allow you to process with Paycom - out of the big two (Paycom and ccbill) because ccbill doesn't process for watersports.

GKard by iBill apparently doesn't require you incorporate in the U.S. but I'd be careful of them. Last year they suddenly left the entire industry on a ledge when their bank declined to renew their contract.

My suggestion would be to look towards Europe. Or, you may want to look at using MANcheck, which is an Adult Entertainment Network. You don't get to set your own membership prices, but given all the hassle Canadians have in setting up processing (and there are no options in Canada so stop looking - I am Canadian, been there, done that, couldn't find the t-shirt) MANcheck's not a bad deal - $11.50 commission on yearly memberships and $18 monthly rebills. Drop me a PM if you're interested in talking further.

Michael