I don't have a general problem with tattoss, but they have to be good (real art) and/or fit the scene or model.
For example, a body full of "homemade" and/or cheap "lower class" tattoos disqualifies the model for many stories lines involving "normal girls" like the girl/milf next door, the cookie selling teenager, or the college student.
The exact number or size is not so important, only the style and whether the tattoos fit the girl and scene.
This also applies to silicone breasts - in my opinion, these also exclude a model from a large number of roles.
Overall, however, this is all secondary and would not be a reason for me to completely reject a scene. This is more likely to happen with bad acting, fake moaning or excessive porn talk - even the worst tattoo can't reach the level of these flaws, because you can still treat every bad tattoo as a teenage sin.