Otto and Leila have sex in the back of a car parked on the side of the street in broad daylight, however it's only implied and heard, nothing is seen.

Otto gets beaten up while attempting to repossess a car, however it's shown in a very slapstick manner and played more for laughs.

Homophobic slurs used in casual conversation. A character dubiously claims a famous male actor visited him dressed as a woman and accuses said actor of being homosexual. The language and homophobia is not challenged by any other characters.

about 70 "f" words

Bud, Otto, Duke, and his girlfriend all snort cocaine and speed several times during the movie

several scenes take place in bars with alcohol being served/drank

Otto is seen several times with a beer in his hand

The repo men are all heavy drinkers/drug users.

The life of a Repo Man is always intense!