Aron Walton, who owns Holey Skin, said in a video on social media that he was willing to take on any fines that he may get handed for breaching rules.
He also encouraged other businesses to follow his lead, calling for a Bonfire Night party.
In two videos posted over the weekend, he argued that 'now is the time for action', and vowed to keep his tattoo parlour 'open throughout' the month-long lockdown - despite all non-essential businesses being ordered to close.
He said: "Now is the time to say no and f*** you. We do not consent and we are not locking down. We are not shutting our tattoo studio. We are staying open.
"We are open for business, we don't give a f*** about this lockdown... I encourage every business to do the same."
Walton - who had been an active member of a coronavirus-denying group called Stand Up Bristol, describing the disease as a 'scamdemic' - has previously filmed himself going into a shop without wearing a face mask.
In another video on Sunday, Walton continued: "So anyway, where's all the parties at? Who's going for a party Thursday?
"I'm going to be opening the studio as normal, working as normal, tattooing my clients as normal and afterwards, I'm thinking a firework display or bonfire somewhere - so what's going on, who's having a party?
"I will not be shutting my studio, I will not be consenting to anything to do with these guidelines whatsoever.
"I need to settle down a bit. I'm so excited. It's great. I'm looking forward to exercising my rights."
In England, all non-essential businesses (including tattoo parlours) must close from Thursday until 2 December, with any that breach rules facing fines of up to £10,000.
Avon and Somerset Police have said everyone needs to follow guidance 'to save lives and stop this dangerous virus from spreading'.
A Bristol City Council spokeswoman said it was 'hugely important' that everyone follows the rules, saying: "We understand recent months have been difficult for businesses and many will be concerned about the impact of a second lockdown."
The spokeswoman added: "We continue to work with the police on the enforcement of rules and regulations in relation to Covid-19 and will continue to do so with the onset of a second lockdown."
Holey Skin has been contacted for comment.
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