Countries with developed tourism (Switzerland, Austria, Germany) have legally regulated systems of tourism management, usually at the regional level (cantons, states). This institutional arrangement for the management of tourism contributes to tourism becoming an increasingly important factor for regional and local development. The tourism development has contributed to the development of three Austrian municipalities Serfaus, Fiss and Ladis. In 1960 it was registered in these municipalities 1,289 beds in accommodation establishments, and in 2015 it is 14,505 beds. Tourism destination focuses on German families with children. The rapid development contributed to the construction of cableways, which are majority-owned by municipalities. Destination marketing activities are primarily financed by the selection of local fee for spa stay and focus on promoting two-seasonal destination.