This study is to explore how the employees of tourist hotels perceive moderate room rates and price acceptance. Sampling was taken among employees for deluxe hotels at Yusong in Daejeon. A total of 150 samples were distributed and 124 valid samples were selected for this research. Answers were processed by SPSS 15.0 after data coding. The results of study are as follows; First, annual average sales price of hotel rooms is 99,223, and the rack rates take up 49.7% of the transaction rates. Second, the rack rates which many employees think moderate are in the range of $50.09{sim}75.13%(100,000{sim}150,000)$ of the rack rates. Third, many employees consider $40.07{sim}50.09%(80,000{sim}100,000)$ of the rack rates as the moderate acceptability rates. Finally, the differences of fair rates by age and annual income were noticeable. These hotels ought to narrow the gap between rack rates and transaction rates. This study has a meaning to draw up a new plan for the room rate policy.