Tourism is often treated as a solution for all development problems of every Polish local government. However, even the most popular tourism resorts do not always take the economic advantage of it. The economic impact of tourism is often lower that it could have been expected. The case study given in the article is Mikolajki – the most popular tourism resort in Mazury region, but very common as far as local government’s revenues are concerned. Why? This article gives at least a partial response for the question.