Kiss of the Bionic Mermaid by Leslie Dacapo

Jayna Cooper is the star mermaid performer at the Realms of Neptune theme park. The only thing she loves more than swimming in her glittering bionic tail is sharing the joy of mermaiding with children in need. If she can win the Manutai Merathlon - the first of its kind competition allowing bionic mertails - her foundation will get a much-needed boost in funding and exposure.
But Jayna's plans run aground when her flight is canceled and she is forced to hitch a ride half-way around the world with Obsidian "Sid" Hayes, the new owner of Realms. Unfortunately, the handsome billionaire profiteer is also the topper she soaked with her trademark Bionic Cannonball the day he bought the park.
Sid's attraction to the gorgeous redhead who drenched him and his transition team is a complication he doesn't need, and he is determined to ignore his growing interest as they travel together to Manutai. After all, she works at one of his companies, and his reputation score is still recovering from a prior employee relationship disaster.
But Jayna's beauty, humor, and generosity prove irresistible, and he's lured by her siren song - even though she may well leave him broken on the rocks.