The Toilet is a role-play/decoration item, it currently serves no purpose. Any player could sit on it unless they are blacklisted by the owner.
The Toilet is a seat, similar to the chair blueprint and couches. The Toilet Has a plain white frame and a button that allows the person sitting to "Flush". On the inside the Toilet has a black ring in the center that is the gutter. Nothing cannot pass through the gutter.