Here is just one.
From the Detroit News:
A poster of a tanned couple hung on the back wall surrounded by shelves of tanning lotions and oils, as John Hodges, owner of Club Soleil scanned his financial records.
"Since 2010, my business has decreased by 37 percent," said Hodges. "That's even with the additional business I picked from some of the surrounding tanning salons that have closed in the last few years."
After the Affordable Care Act passed in 2010 with the tan tax, businesses that operate ultraviolet tanning lamps are required to add a 10 percent tax on all sales of tanning services.
Local tanning salons are feeling the heat as the 10-percent tax have left some businesses struggling to stay to open. Across the United States, more than 1,000 tanning salons have closed its doors in the past years, with more than eight salons closing in Metro Detroit.