Most tanning salons I’ve ever seen were small, storefront type strip mall businesses. These businesses are not known for large cash flows and generally survive month to month in their ability to cover overhead. This tax will put many of them under.
That was the whole purpose of it.
Ofcourse it will. There is only so much people will pay for something like this so they don't have much room to pass the tax on to the consumer. And again, we are in the middle of a time where millions have had to cut out things like this due to a loss of discretionary income or any income at all.