Similar to my earlier Tame Deer thread, I am now unveiling the Tame Raccoon.
Raccoons are much more functional than deers, they can play with other animals(including other raccoons), eat from the Infinite food bowl. (If you try to put food in a normal bowl with a Raccon the game crashes), they can sleep, unlike Deers who never sleep, and they can play with Sims.

All Deers could do was to run around, drink and eat grass.

There are still limitations though. Like all other unplayable animals, they don't have skills, can't walk through doors. (I put my raccoon in the living room, and all it needs to survive there too). They cannot use the litterbox(Which means you get a wet floor from time to time), and there is no way to wash them. They also don't have any traits except for the hidden ones.

Otherwise this is the most complete unplayable pet so far.
Here is a link to a family with a fully playable and functional Raccoon.
To get it inside a room, use the Mastercontroller and teleport it.

Rashalgalia Family with Raccoon

And finally a few screenshots.




Enjoy!

The raccoon in the first pic looked like a black cat- but then again, it was mentioned that raccoons are "re-skinned" cats.

They use a cat mesh, but they are an unique species in the coding, just like Deers, so calling them reskinned cats is incorrect when they have unique sounds, unique interactions, and unique coding. Though it also means they lack child skins etc. With work they can be made fully playable though.

Will it work with the Iams food bowl? (That is part of the free Iams package in the Sims store)

I haven't tried. The foodbowl must NOT be filled by sims, that causes a crash.

I just looked at the food bowls available in my game and I do not see the Infinite food bowl. where is it found?

It is under buydebug, I added one in the family inventory of the Rashalgalia family.
normally it is a lifetime reward for the pets. But the unplayable pets have no lifetime rewards assigned, so ironically, a Raccoon cannot buy the bowl which makes it survive.

I have updated this with a newer version of the family, which fixes some bugs.
The main issue is the inability to wash Raccoons and the inability to make them empty their bladder without leaving a puddle.

Would it be possible to make a mod which allows Raccoons to use the Hygienator and the Litter box?

Another upgrade to this.
Now Iposatu has the steelbladder and permaclean lifetime rewards, this means he wont make puddles all over your house. It was pretty hard to add, as Mastercontroller had flags preventing me from adding it, and Debugenabler did not have any option to add all traits in the game, I had to use the neighborhood editor, which broke all the beds in my world... But I managed to save the family, and add it to my world again.

In any case, enjoy the updated link!
Here is a screenshot of Iposatu in high definition.

He is playing with the Rashalgalia Family's kitten, Meena.
Once again, remember, this is a REAL Raccoon, the species Raccoon, not a cat with a Raccoon skin.