The basic purpose of tourism is to develop the state, region, cities, influence on its economic growth, GDP of the population, social status, future of life and work in certain areas. In order to achieve economic growth, it is important to attract tourists and the general public to a destination that offers a diverse tourism offering. Each tourism activity brings certain differences of uncertainty and risk in the business, and they affect the ultimate expected outcome. Tourism, as a determinant of city development, requires a strong contribution and commitment to the tourist pearls and cultural heritage of the destination. There are several strategies for the development of tourism at individual diplomas, and which strategy is used by the city of Virovitica, will be described below in the final paper. Through some strategies want to show the plan and present the rich tourist content of Virovitica-Podravina County, but also the city of Virovitica. Strategic goals and priorities that focus on improving the quality and supply of the city are developed in accordance with the resources available, such as cultural and historical heritage, natural beauty of the countryside and rural areas, and develop industrial zones that open up additional employment opportunities and ensure a decent life in this part of continental Croatia. The potentials of Virovitica are currently underutilized, and with the important contribution of EU funds and other financial resources that support work in the city and county, in the near future it is expected that all the planned goals will be realized, and visitors will ensure the quality and complete product and the interest offered complies with laws and regulations with legal and state regulations and legitimacy.