How many users?

is the price per user or flat fee users irrelelevant?

I am not sure if I understand your query correctly. Do you mean to say that the JotForm subscription is per account? If so, yes. Each JotForm subscription is linked to a different account. However, based on the subscription plan, you may create sub-account users to share the forms with them. Please refer to the guide below that can help you with more information on sub-account users.

https://www.jotform.com/help/232-How-to-Share-Forms-with-a-Sub-account-User

Hope this information helps! Let us know if you are referring something different. We will be happy to assist.