About creating a second paid account

Do I have to use the same e-mail? Different mail but same ID?

I want to open another paid account to appeal to a very different niche audience, but I don't want to get banned or do something wrong.

I've read that now you can have a secondary paid account but I don't know how does it work or the process to create it the right way

I would appreaciate information of your experience on this matter. And excuse my English. Thank you ❤️