With the progress of artificial intelligence (AI) technology, its applications have spread everywhere, including tourism. ChatGPT is a widely recognized generative artificial intelligence technology that has been integrated into travel itinerary planning by overseas travel companies. However, there is a lack of similar applications among domestic tourism suppliers. To address this gap, this study used Q methodology to investigate the perceptions of Taiwanese tourism professionals on the potential advantages and challenges of adopting ChatGPT, as well as the consensus and differences between different job functions. A total of 32 Q-statements were constructed and administered to 11 participants for Q-sorting. Through statistical analysis, this study identified three viewpoints of tourism professionals on this issue: ethical and moral concerns, digital promotion, and efficiency pursuit. Finally, the study discusses the research findings and provides corresponding practical recommendations.