The purpose of this article is to analyze the towing operation problem and towage incomes of the Kaohsiung port in Taiwan, and then propose feasible improvement alternatives for making tugboat operations more smooth and efficient, solving the problem of port congestion, and enhancing the port’s navigational safety. First, by analyzing 23,336 sets of actual data of merchant vessels entering/exiting the port of Kaohsiung and the 28,787 sets of actual data of tugboat operation at the second channel of Kaohsiung port in 2017, we can understand the relationships among towing operations, merchant vessels, and towage income. Second, the scenario analysis associated with the concept of towage fee differentiation was applied to analyze the relationship between towing operations and tugboat revenues in various scenarios. Third, the study proposed feasible alternatives for improving the port congestion problem and enhancing tugboat operation effectiveness by using the Delphi method. We believe that the improvement alternatives and recommendations from this study are practical and feasible and can help in policy formation and decision-making of port tugboat operations in the future.