Applying the theories of knowledge representation in artificial intelligence as well as knowledge engineering, this paper focuses on the properties of urban tourism recommendation of e-commerce and discusses the intelligence, science and visualization of tourism recommendation system based on WebGIS. A knowledge-based tree-like representation for the actual problems of urban tourism recommendation has been put forward, an organization pattern of knowledgebase and a design solution of reasoning machine for urban tourism recommendation based on WebGIS are presented. At the same time, the system frame of urban tourism recommendation based on WebGIS and the relative processing flow-chart of key module are designed. At last, the urban tourism recommendation system is realized by using JSP and MapXtreme. This research is an interaction among artificial intelligence, knowledge engineering and GIS, and shows by means of simulation system that the mapping solution is very well suited for establishing the intelligent urban tourism information system under e-commerce based on WebGIS. Finally, potential issues for future research are presented