When I tutor, I go to the student's home or to the library, but I work with high school students so in their home works fine because they are used to studying and can get into study mode even at their kitchen table.
When we hired a reading tutor for my oldest son, we went to his house but he was very experienced and had a wait list so in order to hire him, you had to be willing to go where he was so that he could work with one student after another. I think that at a tutor's home or somewhere like a library is better for smaller kids because a change of setting helps them to focus more, vs. being distracted by their own siblings, toys, etc. If you do plan to work out of your house, have a quiet place set up where your children can't interrupt. A mother's helper or sitter to entertain you children while you work is essential, and your kids should be in a part of the house where you can close a door and you should be in an open area. I've had to do a few tutoring sessions at my home on an emergency basis and for those times, my kids were instructed to stay in the basement playroom or outside while my student and I worked in the kitchen. In your home, you'll want to work in an open area and within earshot of parent so that no one can accuse you of anything inappropriate. At my son's tutor's home, I would sit at the island in the kitchen and read and they worked in an adjacent living room area that was set up with student seating and all of his teaching equipment. My son couldn't see me (which would have distracted him) but I was within earshot.