How Panama City Beach is run
Who runs Panama City Beach, what it costs, and where your money goes
The city manager, council pay, the budget, your property tax bill and who provides each service, from Panama City Beach's own public documents. Every number links to its source and says which year it describes. Checked Oct 10, 2026.
Who runs Panama City Beach
A city manager hired by the council runs the city day to day. The council sets policy, adopts the budget and sets the tax rate.
What they are paid
- Car allowance of $450 a month
- Lump-sum severance of 20 weeks' salary if fired without cause
- Same health and other benefits as other city employees
- May join the city's General Employees' Retirement Fund
- City cell phone and professional dues paid
- Health, dental and life insurance in the legislative budget
Panama City Beach city staff
473 full-time-equivalent positions, including Police 111, Fire 88. FY2025-26. City of Panama City Beach · Aug 28, 2025
Florida has no statewide pay database, and we found no city-published list of pay by position. Council resolutions approve the manager's and clerk's raises. We name pay only for elected officials and the city manager.
Is Panama City Beach in the red?
Cities must pass a balanced budget, so "profit" and "deficit" mean something different here. The useful questions: does the city's everyday money (the general fund) cover its everyday costs, how much does it keep in savings compared with its own target, and how big are its pension and debt bills.
The city's own outlook
The city's own forecast shows unassigned general fund reserves falling from $34.3M in the FY2026 budget to $14.3M by FY2030, below that year's 25% target of $15.2M. City of Panama City Beach · Aug 28, 2025
Savings against the city's own target
Unassigned general fund balance: $41.7M (2025-09-30). The city's own target: Keep unassigned general fund reserves at 25% (about 90 days) of budgeted recurring general fund operating spending, under a policy adopted in 2020. The city meets this target. City of Panama City Beach · May 11, 2026
Bar: unassigned savings of $41.7M. Line: the amount the city's target calls for.
Why we skip the "budgeted deficit": many cities plan to dip into savings, then spend less than planned. The audited result tells you what really happened.
Where the money comes from and goes
The general fund only: the city's everyday money for FY2026-27.
Comes from
- Business tax receipts (incl. Pier Park)$21.2M · 29%
- From cash brought forward (savings)$14.8M · 20%
- Fire rescue assessments$7.5M · 10%
- Utility and communications taxes$5.8M · 8%
- Sales taxes (local half-cent surtax and state half-cent)$4.9M · 7%
- Franchise fees (electric, gas, solid waste)$3.3M · 4%
- Tourist development tax for public safety$3.2M · 4%
- Other (permits, grants, interest, charges, transfers in)$13.2M · 18%
Goes to (FY2026-27)
- Police$23.4M · 32%
- Recreation and parks$15.5M · 21%
- Fire and beach safety$15.5M · 21%
- Streets$9.3M · 13%
- Administration$3.6M · 5%
- Building inspection$3.2M · 4%
- Other (council, manager, legal, planning, library)$3.2M · 4%
Who provides your services
Not everything in Panama City Beach is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.
- PoliceThe cityPanama City Beach Police DepartmentCity of Panama City Beach · Aug 28, 2025
- FireThe cityPanama City Beach Fire Department (Fire Rescue)City of Panama City Beach · Aug 28, 2025
- Medical emergency responseThe cityPanama City Beach Fire DepartmentCity of Panama City Beach · Aug 28, 2025
- Beach lifeguardsThe cityPanama City Beach Fire Department, Beach Safety divisionCity of Panama City Beach · Aug 28, 2025
- WaterThe cityCity of Panama City Beach Utilities (buys its water from Bay County)Water bought from Bay County cost $10.7M in FY2025.City of Panama City Beach · May 11, 2026
- SewerThe cityCity of Panama City Beach UtilitiesCity of Panama City Beach · Aug 28, 2025
- ElectricityPrivate companyFlorida Power & Light30-year franchise renewed in FY2020 at a 5.0% fee.City of Panama City Beach · Aug 28, 2025
- Parks and recreationThe cityCity of Panama City Beach Recreation DepartmentCity of Panama City Beach · Aug 28, 2025
- City streetsThe cityCity of Panama City Beach Street DepartmentCity of Panama City Beach · Aug 28, 2025
- Fishing pierThe cityRussell-Fields Pier (city-run)City of Panama City Beach · May 11, 2026
Compared with similar cities
The cities in this state closest in population that we cover. Read it for scale, not as a ranking: cities provide different services.
| Per city | PinecrestFL | Mount DoraFL | Panama City BeachFL | Punta GordaFL |
|---|---|---|---|---|
| Residents | 18,206 | 18,896 | 19,581 | 20,446 |
| Top administrator's base pay | Not confirmed | $207,600 | Not current (2021) | $185,000 |
| Council member pay | No salary | Not confirmed | Not confirmed | Not confirmed |
| General fund per resident | $2,460 | $1,956 | $3,770 | $1,939 |
| Debt per resident | $2,750 | $3,029 | $4,471 | $5,195 |
| Unfunded pension per resident | $472 | $27 | $421 | $88 |
| City staff per 1,000 residents | 11.7 | 14.7 | 24.2 | 17.2 |
Figures as shown in each city's section, divided by its population. Years differ by state, and pension figures are measured differently in each state (each city page says how). Mount Dora pays another agency for police or fire, so its own staff count is lower.
What Panama City Beach publishes
What a resident can find online today. A "no" is something you can ask the council to publish.
- Yes: Audited financial report filed on timeFY2025 audit report dated May 11, 2026, posted on the Florida Auditor General site, before the June 30, 2026 deadline. Florida Auditor General
- Yes: Adopted budget posted online City of Panama City Beach · Aug 27, 2026
- Yes: City manager's contract findable online City of Panama City Beach
- Yes: Council votes recorded member by member online City of Panama City Beach · Aug 27, 2026
- Yes: Meeting videos and minutes onlineThe city's Granicus page posts agendas, minutes and video for council meetings. City of Panama City Beach · Aug 27, 2026
- Partly: Council pay stated in a public documentThe budget shows $125,000 in regular salaries for the mayor and council together, but not each member's pay. City of Panama City Beach · Aug 28, 2025
- No: Employee pay publishedWe found no city-published pay list by position. The budget book shows personnel totals by department. Florida has no statewide database.
Questions to ask your council
- The city's forecast shows unassigned reserves falling to $14.3 million by FY2030, below its 25% target. What changes would keep reserves at the target?
- With no city property tax, business tax receipts of $21.2 million are the largest general fund revenue. How stable is that source if tourism slows?
The fiscal year starts Oct. 1. The Finance Department posts a preliminary budget in late July, the council holds a budget workshop and public hearing in early August, and adopts the budget by resolution in late August. The FY2027 budget was adopted 5-0 on Aug. 27, 2026. See who is running for council
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