As a type of immersive visual media technology, 720° virtual tours are developing rapidly and gaining popularity in various industries, such as online museum experiences. However, there is limited research on the user acceptance of 720° virtual tours. By reviewing the literature on technology acceptance theories, this study explores the factors affecting users’ acceptance of 720° virtual tour systems based on the Unified Theory of Acceptance and the Use of Technology (UTAUT). We conducted a survey study and collected 150 responses. The analysis showed consistent results with UTAUT and confirmed the positive impacts of performance expectancy, effort expectancy, social influence, and facilitating conditions on behavioral intention. In addition, our study contributes to the understanding of technology acceptance of 720° virtual tour systems by introducing three constructs related to the technology and user characteristics: immersion, interaction, and personal innovativeness. Based on the research results, we propose some practical suggestions for the design and development of 720° virtual tour systems for future online museum experiences.