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Past smart cities focused on data collection and system integration, enabling cities to perceive information. Now, with the introduction of AI technology, cities have evolved to possess predictive and decision-making capabilities, proactively optimizing public governance in areas such as transportation, energy, and healthcare. Alongside this technological upgrade, the importance of "sovereign AI" is particularly emphasized, highlighting that cities must control their own data, computing power, and model governance to ensure security, privacy, and policy autonomy. Ultimately, through collaboration between the Taiwan Smart City Industry Alliance and leading technology companies, Taiwan's AI industry chain strength, from computing power infrastructure to city-wide solutions, is showcased, viewing AI as a core infrastructure for strengthening national competitiveness and urban resilience.