This study focuses on understanding response to seasonal variation in tourism from organizational cultures and values context. Based on in-depth semi-structured interviews with hotel managers in Ethiopia, we argued that organizational cultures and regulatory processes influence hotels’ response to seasonal variation. The study provides a framework to understand the response to tourism seasonality. In addition, the findings highlight SDG 2030 (Sustainable Development Goals) to ensure productive tourism in the developing economies by mitigating seasonal variation. Implications and directions for future research are discussed.