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The Top Hat Channel is an adult channel that doesn't air in Florida and Utah.
Bart first watched the channel when Homer got an illeagal cable hookup. Homer caught him and said "It's for mommies and daddies who love each other very much". Bart promised he wouldn't watch the channel again. He later broke his promise and charged kids to come in and watch the channel. When the channel was airing a pornography movie, Milhouse said "Gross". While Martin said "Yet strangely compelling". Homer came in and the kids who were watching the channel ran off and Homer asked Bart to go to his room.