The competitiveness and economic development process between nations, regions, cities and rural areas, experienced on a global scale since the 18th century, played an important role in the evolution of the understanding of "regionalism" to the understanding of "locality" within the framework of social, ecological, economic and information-based technological developments. After the 1990s, the direction of studies on the understanding of social, ecological and economic sustainability has turned towards the concepts of 'local' and 'development', which are the focus of attention of researchers in different fields. The synthesis of the concepts of 'local', which develops based on its own knowledge, opportunities and potential, and 'development', which is described as a society-balanced recovery process and structural development, has brought 'sustainable local development' movements to the agenda. Cultural tourism, benefiting from the dynamics of the place and the experiences of the local, has been a factor in providing economic input in the perspective of sustainable local development by preserving the cultural and cultural values in tourism in order to ensure the use and continuation of the existing potentials of the region in societies that tend to develop in the tourism sector with their own opportunities and efforts. With this study, the relationship between ensuring sustainability in the developing tourism sector of the city of Mardin, which is rich in terms of its multicultural structure, cultural and historical values, and local economic development is revealed through the enterprises operating in accommodation activities. The sample of the study consists of 37 accommodation establishments located in the Artuklu District of Mardin Province. The study method is based on the 'mixed research method', in which quantitative data and qualitative data are compiled and examined together. The main findings are that the contribution of accommodation enterprises to the local economy is significantly positive, entrepreneurs are local people, accommodation enterprises play an important role in maintaining the dynamics specific to 'place' and 'local', local employment, use of local products, advertising, promotion and marketing opportunities are increased. It demonstrates that it has been able to establish important relationships with other stakeholders in ensuring its continuity with the company.