ABSTRACT
The COVID-19 pandemic has led to significant impacts on global public health and as a result, on various economic sectors with tourism being one of the most affected. In this context, this work aimed to identify the impacts on tourism in the municipalities of Sao Luis, Barreirinhas and Tutoia, in addition to confrontational actions in the sector. Methodologically, this is a qualitative, descriptive and exploratory study built on bibliographical and documentary research, and semistructured interviews with tourism administrators held between November 2020 and March 2021. The reflections are based on content analysis. The results pointed out that the key impacts involved drop in tourism flows, reduction/disruption in sales, unemployment and company bankruptcy. In terms of adopted strategies, government measures based on decrees and laws have been verified, in addition to those in direct responsibility of entrepreneurs e.g. the adoption of sanitary protocols and customers communication backed up by technology. The government's support for economic recovery came in the form of public policies, which were its greatest ally.