Soapdish (1991)

Frequent sexual innuendos.

A man is constantly trying to have sex with a woman who continuously refuses him.

A man lies on top of a woman as they talk, both fully clothed. She pushes him over and lies on top of him, they talk more, and then she leaves him.

A man tries to coddle a woman's breast as she leans over him, but she pushes his hand away.

There is some passionate kissing, legs wrapping around a man's waist, though nothing explicit. It's all performed comically.

The sexual nature of some conversations get a bit adult. Not vulgar, but detailed enough that some children may be able to pick up on it.

A woman refers to her "tits" alluringly.

A man leaves a room in a rush and a woman left in the room is seen pulling down her skirt. Nothing is seen, just inferred.

A man removes his towel before kissing a woman. Both are standing and seen in the far background. They are blurred and the woman is covering him so that all we can make out is his bare side.

At the end of the film, it is revealed that a female character is actually male. However, there is no mention of a sex change, so it is implied that he/she is a cross-dresser.