Decide if you want to tutor online or offline. You do have an option. The only difference is how many people you can tutor locally versus online. Offline tutoring limits you to your geographical area, which may be fine if you only want a couple of clients or you need to tutor face to face.
Decide on your subjects: Will you tutor elementary school children, computer newbies, college kids or kids studying for the SAT? Will you tutor math, reading, science, or history? Or computer skills? That is just a taste of the range of subjects you can tutor in, but each has its own set of requirements.
Set your rates: Generally the rates start at $20 per hour depending on the level of student. The more technical the tutoring, the higher the rate. Certified teacher and tutors earn higher fees.
Make ads (if local): If you have chosen the geographical approach than make an appropriate ad. You can look at some samples online or create one of your own. If you want to tutor middle school, high school or college students, you need to specify your subject.
Distribute the ads to the appropriate place. On college campuses you generally need permission and a stamp. You will then be able to post the ad on bulletin boards.
Give your first hour free. This is important to build trust and to see if the relationship will work. You could do a 2-hour minimum so that you are paid for 1 hour. That fosters an accountability in the student.