Your clients are also (or should be) signing a contract. Can't sign a contract if you're not in your right mind. :/ Drunk people make hasty, impulsive decisions. And yes, they may come back the next day complaining or worse.
Drunk people often don't sit well. It's difficult enough to tattoo someone... then add alcohol. They move, can't stay in one position because they forget, talk with their hands, can't or won't listen when you need them to, jump, twist, twitch and this whole time you're working on them with your fingers two inches away from their BLOODY NEEDLE. 0.0 It's a big health risk. Just not worth it IMO.
Besides... the only time I can really put up with drunk people is if I'm drunk myself. I can't stand working on someone and having them breathe alcohol on me the whole time... because sometimes they just have to see what's going on as close as they can get. Ever try to work on someones arm when they're trying to see it themselves? Heads and hats get in the way. lol" - Sharptattoos

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i should also add that drinking after getting a tattoo promotes scabbing as the thin blood seeps into the scab that you are trying to build,it increases the chance of a heaver scab.and therfore a better chance of hurting the scab during the healing process.
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