If you only offer tanning then I'm afraid your market is limited. The market can be flooded in certain areas with people offering cheap deals. You don't say how you advertise. I'm a beauty therapist, so I offer ALL beauty treatments, also tanning, nail extensions & shellac. I would say my least popular treatment is tanning, but it's picked up again just lately in its popularity. I am manically busy, with all aspects but I have been in the industry nearly 20 years! Xx