Apple ID is the account to use in all Apple logins. Including in the developer account.
You can enroll has an individual or organization. Please read carefully Apple documentation to understand the costs and benefits.
The Apple Developer Program annual fee is 99 USD and the Apple Developer Enterprise Program annual fee is 299 USD. Values can change!
If you enroll as a organization you will need a D-U-N-S® Number. This may have costs and may take several days to get!