I've been a pro mermaid for about 5 years now. Here are some tips I have. Feel free to add your own tips!
Be a strong swimmer. Know some tricks and work on breathhold.
Avoid knockoff tails.
Get started on Gigsalad.com
Have a marketing plan.
Have a mertender to assist you at gigs.
Have your own website.
Follow your instincts, if you get a gig request that makes you uncomfortable, don't accept it.
Have a mersona, with a backstory. Prepare some little stories to tell of your mermaid adventures.
Practice mermaid skills on land, such as posing, singing, public speaking, dances, and using props like bubble wands, juggling balls, ribbon wands, crystal balls, temporary tattoos, and glitter makeup.
Have fun with it! When you're a professional mermaid you get to have fun and be silly. Smile, sing songs, be friendly! Swim around and embrace the whimsy of it.