This is a minor thing, but in one scene Ginger Rogers wears a rather revealing dress and you can see her nipples through the fabric.

There are two implied kisses, one where a door opens in front of the main characters before their lips fully meet and another one at the end just before the screen fades to black.

Character wears black face

Drunken man and a good bit of smoking.

Nothing particularly intense.

This is a typical song and dance movie of the time and considered family friendly entertainment. However Turner Classic Movies includes warnings when they show it now because it includes blackface. Fred Astaire performs a tribute to Bill "Bojangles" Robinson's style of dancing and he has black makeup on his face and neck, a trope that is now considered racist and out of date with modern standards.