This study sought to extend past research on rural residents' percepti
ons of community tourism development. Residents from two Arizona citie
s, each at different levels of tourism development, were compared on t
heir perceptions of tourism. After controlling for development, a hier
archical model testing the relative contribution of variable sets rela
ted to resident characteristics and social exchange theory in explaini
ng perceptions was examined. Of special interest was a social exchange
variable set representing balance of power. The linear relationship b
etween significant predictors from the model and perceptions was then
compared across samples. Results indicate that differences existed bet
ween cities, and that balance of power measures were significant predi
ctors of perceptions. Implications are discussed.