The study compares the difference of attitude between local business residents (merchants) and non-business operating residents toward the annual music festival in Fulong Beach, Taiwan. Attitudes were evaluated across four dimensions: financial benefit, image implication, environmental impact, and local support. The sample came from 75 local merchants and 77 residents. It was identified that residents felt more strongly of "image implication" but merchants were more "supportive" of the festival. Although statistically insignificant, local residents were more concerned about "environmental impact" associated with the festival. The attitude toward "financial benefit" is about even between merchants and residents. Female merchants felt the festival brought "financial benefit" to the community more than their male counterparts did. Female merchants also were more "supportive" of the festival than their male counterparts did. Merchants who were more educated felt more strongly toward the host of the festival in "financial benefit", "image implication", and "local support". However, highly educated merchants were also more concerned about "environmental impact" associated with the festival. It was not a surprise that merchants who earned more were also more "supportive" of the festival. Female residents felt more highly of "financial benefit" than male residents did. Less-educated local residents felt more highly of "image implication" from the festival than more highlyeducated residents did.