As climate change, food crises, sustainable development, and ecological conservation gain traction, the revival of traditional fishing villages has become an important governmental policy for Taiwan. To reduce cognitive bias, the choice experiment method was applied to construct an attribute function in fishing village tourism coupled with virtual reality headsets. Conditional logit and random parameter logit models were employed to estimate tourism utility functions. Moreover, a latent class model was employed to determine whether hetxerogeneous preferences regarding fishing village travel existed. The sampling sites were distributed across the Dongshi area. In total, 612 tourists and 170 local residents were interviewed. After incomplete questionnaires were removed, 816 valid questionnaires remained, representing 95.83% of the total questionnaires. Older residents and residents with shorter histories of education were inclined to increase land development and utilization by reducing natural landscapes; tourists preferred preserving landscapes and preventing land development. Residents with more education believed that local landscape imagery was essential. Tourists who were more educated, with high incomes, and those who were older believed that a selling platform incorporating local industries and products within the villages would be attractive for other tourists.
