Due to the recent radically booming tourism industry, domestic tourism development has shifted its focus. Planners are paying much more attention to environmental protection issues, thus eco-tourism is beginning to play an essential role in influencing domestic tourism activities. Important issues between tourism development and ecological preservation are being addressed. Wutai Tribe tourism development, in southern Taiwan serves as a successful example of bountiful natural and cultural resources being considered alongside environmental challenges. The purpose of this study was to investigate local residents' perception toward the impact of tourism, so as to provide useful information for host communities and related industries. This study acquired 127 effective questionnaires and the results revealed that the majority of respondents possessed positive perceptions. There is high satisfaction revealed, related to strengthening the local image, improving local facilities, along with higher community interaction and increasing employment opportunity. Lower response scores were found on retaining residents, higher expenditures, and higher social expenses .Socio-economic factors colored respondents' perceptions-factors such as age, educational background, length of residency, and occupation (though the length of residency revealed no significant difference upon respondent perception of tourism.)