With the Professional Plan can each of my 100 Subusers have a PayPal Form?

Under the professional account. Can the 100 subuser have their own paypal account to accept payments thru?

Yes, You could set it up that way if you wanted. Each of the sub-users under your master account is technically an individual JotForm Account. This means that you could set up 1 form for each account and have it tied to a different PayPal Account.