A Colorado income tax account is created for the taxpayer the first time an income tax return is filed with the Department of Revenue. The department establishes an eight-digit Colorado Account Number (CAN) which should be used on all future income tax filings. The adult entertainment industry’s expansion into the digital marketplace has made merchant accounts essential for online adult entertainment vendors. Within the credit card processing industry, however, adult merchant accounts are generally classified as “high risk” merchant accounts, and many merchant account providers will therefore. Apply for a Merchant Account. Payscout offers credit card processing for Retail, Online, Phone Order, Mobile, Managed Risk, International and much more! There is no obligation or cost when applying and there are no long-term contracts or commitments.