I can't think of a many horror movies that feature a witch as the villain. This one does and the witch is pretty good. I don't see where the movie has a rating. I don't recall any drinking or drug use. Had they cut back on the F word, I bet this movie would have earned a PG-13 rating. The gore isn't direct. This isn't a slasher flicker. I don't recall any direct nudity.
Are there holes in the storyline? Sure, like there are in most B-movies. Is there some remarkably horrible acting at times? As others have said, pretty much anytime the deputies are on screen. Are there one or two decent performances? I thought Diana Hopper as Sammy was a joy and hope to see her in more things. Jess Adams as Julie does a nice job. Adams is the pretty girl and looks to me as a hot mix of Megan Fox and Liv Tyler.
As with any B-movie, you'll howl at some of the plot holes and stupid mistakes made by characters at times. To me, that's part of the fun. Unlike a lot of b-movies, this one has a pretty decent soundtrack.