Tourism is one of the most important economic pillars in many cities, which plays a major role in creating sustainable incomes, employment, protection of infrastructure and increasing the quality of urban public services. Therefore, it causes the mobilization of the urban economy and its correct movement in the direction of sustainable development.
Research Method The article is a type of case study that is categorized as applied research based on the purpose. Applied research actually seeks to apply research results based on specific objectives. At the same time, this article, based on the type, is among the case studies that have examined the issue at the level of Tehran Municipality.
Tehran city management with proper planning and discovering hidden opportunities in the tourism sector can increase its sustainable revenues and provide new sources of revenue for the municipality of Tehran. In a final conclusion, it can be said that tourism revenues are among the stable revenues for the following reasons.
Revenues from tourism lead to an increase in tax revenues. On the other hand, the second source of sustainable income of Tehran Municipality is the income from receiving the price of services provided (transportation services, parking fee, entrance to entertainment centers, etc.). It is obvious that with the increase in the number of tourists, in addition to the citizens of Tehran, the cost of using these services will increase many times over.