I think as long as you are dressed professionally (ie. no low cut blouses or high cut shorts etc) and the tattoos are not obscene, it should not matter. If you cover them for interviews, then I believe you should have them covered at all times for daycare or else the parents may have a shock when they see them! You only want clients who accept you for who you are. I say this as someone who does not have tatoos and would not really want my kids to have them...but I respect the choices of others to have them and would not condone judgement based on anything like this.