These days it typically refers to established
sex workers and women who work through established agencies. They work under the guise of being a "companion" for dinner dates and outcalls (at hotels for
sex). Many may think she doesn't have
sex with most of her clients, but they are wrong and deluded. They are classier and put to a higher standard than street walkers and so called prostitutes, however, at the essence of it all, they are
sex workers at base.