Although an increasing number of studies have examined issues relating to the preservation and development of intangible cultural heritage (ICH), there has been limited research on how tourists perceive ICH. Moreover, UNESCO asserts that the concept of “authenticity” is not applicable to ICH, and so far, no valid instrument for measuring tourists’ subjective perceptions of ICH has been developed, even though their perceptions play a very important role in the preservation and development of ICH. Therefore, this paper aims to develop a measurement scale for ICH image, using both qualitative and quantitative research methods. Participant observation, semi-structured in-depth interviews, secondary data collection, and a literature review were conducted to generate the initial scale items, and then the main surveys were conducted to collect data for the model tests. Four dimensions were extracted by exploratory factor analysis: transmission, localization, vitality, and association. The reliability and validity of the measurement model were demonstrated through confirmatory factor analysis. We further determined that the transmission, vitality, and association of ICH image have a positive impact on tourists’ revisit intention. The paper highlights the crucial role of ICH image in sustainable tourism development. The theoretical and managerial implications of the study are discussed, followed by suggestions for future research.