Bible Dictionary
TANNER
A tanner prepared animal hides into leather. Simon the tanner lived by the seashore at Joppa, where Peter stayed; the occupation was unpleasant and was regarded by many Jews as ceremonially undesirable.
Biblical Usage
Peter lodged with Simon the tanner while staying in Joppa, showing fellowship with a person whose trade many Jews regarded unfavorably. The account also places Simon’s house by the sea.