This study aims to analyze tourism policy orientations and its determinants through investigating tourism spending patterns of local governments. Tourism budget collected from a total of 82 local governments, which actively expressed tourism is a means of revitalization of their regional economy, and political system and three environmental -attribute variables with regards to the policy determinants theory were used as the dependent and independent variables respectively. Despite the budge spending patterns were clearly classified into expansion and reduction orientation, each of them was politically difficult to be accepted. It was revealed that the determinants by each orientation were not so much both political-attribute and policymakers` actor-attribute variables as they were socioeconomic one, such as tourism demand, financial ability and tourism policies related central and their upper governments. These results suggested that the policy is not preferred by local politicians and furthermore, has been occupied as an inconsiderable function relatively and a lower status among policy areas in the local governments.