Tourism has become one of the major strategies for urban or city authority to generate competitiveness. The benefits include increasing incoming tourists, conference and conventional business opportunities, foreign direct investments, establishing operational sites or even headquarters. For local citizens, successful tourism could enhance job opportunities, innovations and normally will induce higher infrastructures qualities. Under current trend of IoT and big data applications, smart tourism is meant to be one of the crucial movements of this century. This research established a spatial database of tourism resources of Taiwan and its major competitors from open data sources to evaluate and reveal the gaps between users’ demands and current tourism data supply. This research focused on Taiwan and its surrounding competitive cities, and examining the methodologies and proper open data environment. The results suggested a more user- orientation open data platform should be considered and the 3D visualized measurements of spatial variety could help users to identify and making tourism decisions. The empirical results also reveal some interesting implications to the determinants of hotel room rates.