I'm not going to be judgemental, and as others have pointed out, everything in life entails a certain amount of risk.
In this case, it is primarily the escort and client assuming additional risk (and yes, I acknowledge if they have live-in roommates/partners, those also have additional risk, but I'm also going to assume that in this transaction permission has been granted to the escort and client to assume that risk).
That being said, in san francisco at least, the stay-at-home order has been extended indefinitely (yesterday, according to the mayor's press conference), although it was announced that massage and tattoo parlors could expect to reopen in mid-august.