It has a high-tech security system, designed to make sure that no sponges, starfish, or any other non-octopus species obtain entrance. All the houses are in rows of the same Easter Island Head that Squidward lives in. Some of its features include a health depot that sells Canned Bread, an interpretive dance academy, a scenic park, a bike path, a bandstand where a clarinet trio performs, and a quick service of café kiosk (French style). The front gate is the only entrance to Tentacle Acres.
Full of Health is a health depot frequently visited by Squidward in the episode. It sells healthy foods such as Canned Bread. A bike stand is featured by the front entrance for the use of bikers. It is also across the street from Tentacle Acres' Interpretive Dance Academy.
Le Café is a food stand visited by Squidward and two men in the episode. One woman is the only worker at Le Café. When Squidward gets his hands on the reef blower, he happily rearranges the faces of the two men ordering. Le Café is a fast-service café and the known food sold are coffee and cookies.
Interpretive Dance Academy
The Interpretive Dance Academy is across the street from Full of Health. Squidward and the locals visit the academy daily for lessons and moves. The other cephalopods have a passion to dance the way Squidward does.
Tentacle Acres Park
Tentacle Acres Park is frequently visited by the locals such as bikers, sports players, and children. The park is also where Squidward happens to find a reef blower. A croquet course, a fountain, a bandstand, and park benches are all featured in Tentacle Acres Park. It is surrounded by a bunch of grass.
304 New Life Street
304 New Life Street is inhabited by Squidward during the episode. House 304 is on New Life Street along with House 303 and 302. It is identical to Squidward's old house, as are each of the other houses here.
New Police Club
Law enforcement in the community has at least three members. Two operate at the entrance to this area. Another works in a similar field to a patrol officer. Compared to the Bikini Bottom Police, they are more supportive of the law.
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Culture band club
Many of the citizens have an interest in biking, clarinets, and dancing. It is also implied that residents enjoy foreign cuisine, such as French. It is also inferred that they have a routine of habit doing the same dance in dancing class every day and playing the same song on the clarinet every day.
Role in episode
After seeing a commercial on TV advertising Tentacles Acres, Squidward finally decides to move out of Bikini Bottom and into this city. With no SpongeBob or Patrick there to bother him, Squidward feels like he's in paradise. During his time in the city, he does what he normally likes to do in his free time: play clarinet, go biking, and dance. He also enjoys buying Canned Bread from the town's convenience store.
However, due to the routine getting repetitive, Squidward grows bored of his typical lifestyle, so he decides to try something new: While sitting in the Tentacle Acres Park, he encounters a reef blower and decides to have some fun with it, contrary to his perception of the machine earlier on.
Meanwhile, SpongeBob and Patrick have found the address for Tentacle Acres and attempt to gain access, to no avail. However, the stench of Patrick's rancid breath knocks out the security system operator and accidentally makes him slam the "access" button, essentially allowing SpongeBob and Patrick in.
The duo tries looking for Squidward, but since there are so many octopuses who look like him, they have tough luck. In the meantime, Squidward is complaining about the town and its residents' incompetence, which leads a police officer to inform him of his option to leave.
Squidward, embracing this option, cheerfully launches himself into the air with a reef blower, attempting to fly himself far away, ultimately foiling SpongeBob and Patrick's attempts at finding him.
The other inhabitants appear to do the same thing day in and day out, day and night without getting bored, except for Squidward, who realizes his desire of lifestyle is quite boring by doing it each and every day.