Florida / Fiscal data / Local government finances / Panama City Beach
Panama City Beach, municipal government
Revenues and expenditures by account code and fund type, every local fiscal year EDR has tabulated from the Annual Financial Reports filed with the Department of Financial Services.
In Bay County: Bay County government
Revenues, FY2024$179,294,068
Revenues, change on FY2023+23.1%
Revenues per resident, FY2024$9,172
Expenditures, FY2024$126,401,706
Expenditures, change on FY2023+13.1%
Expenditures per resident, FY2024$6,466
Population, 202419,549
Revenues and expenditures by fiscal yearMunicipal governmentFY2024: $179,294,068 revenues
Totals of every account code, including transfers between funds and the Custodial Fund from FY2021. Real figures are in dollars of the latest fiscal year with a price index; per resident uses EDR's population for each year.
Revenues by categoryMunicipal governmentFY2024: $179,294,068
One line per EDR category heading: General Government Taxes, Permits, Fees, and Special Assessments, Intergovernmental Revenues, Charges for Services, Judgments, Fines, and Forfeits, Miscellaneous Revenues, Other Sources, Taxes, Intergovernmental Revenue, Permits and Franchise Fees.
Expenditures by categoryMunicipal governmentFY2024: $126,401,706
One line per EDR category heading: General Government Services (Not Court-Related), Public Safety, Physical Environment, Transportation, Economic Environment, Culture / Recreation, Other Uses and Non-Operating, Other Uses.
Revenues by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Taxes | $29,737,603 | $30,003,646 | -0.9% | |
| 312.41 | First Local Option Fuel Tax (1 to 6 Cents Local Option Fuel Tax) | $310,418 | $317,880 | -2.3% |
| 312.51 | Insurance Premium Tax for Firefighters' Pension | $426,778 | $366,540 | +16.4% |
| 312.52 | Insurance Premium Tax for Police Officers' Retirement | $304,650 | $241,944 | +25.9% |
| 312.63 | Local Government Infrastructure Surtax | $2,579,410 | $2,570,296 | +0.4% |
| 314.1 | Utility Service Tax - Electricity | $4,246,652 | $4,842,806 | -12.3% |
| 314.4 | Utility Service Tax - Gas | $230,935 | $160,642 | +43.8% |
| 315.2 | Local Communications Services Taxes | $1,124,444 | $1,062,950 | +5.8% |
| 316 | Local Business Tax (Chapter 205, F.S.) | $20,514,316 | $20,440,588 | +0.4% |
| Permits, Fees, and Special Assessments | $24,962,793 | $22,611,730 | +10.4% | |
| 322 | Building Permits (Buildling Permit Fees) | $1,016,750 | $998,915 | +1.8% |
| 323.1 | Franchise Fee - Electricity | $3,117,381 | $3,692,337 | -15.6% |
| 323.4 | Franchise Fee - Gas | $124,351 | $93,498 | +33.0% |
| 323.7 | Franchise Fee - Solid Waste | $50,466 | $48,320 | +4.4% |
| 324.11 | Impact Fees - Residential - Public Safety | $66,024 | $48,732 | +35.5% |
| 324.12 | Impact Fees - Commercial - Public Safety | $667,447 | $896,305 | -25.5% |
| 324.21 | Impact Fees - Residential - Physical Environment | $4,607,141 | $6,191,919 | -25.6% |
| 324.22 | Impact Fees - Commercial - Physical Environment | $2,465,348 | $807,274 | +205.4% |
| 324.32 | Impact Fees - Commercial - Transportation | $421,690 | $156,800 | +168.9% |
| 324.61 | Impact Fees - Residential - Culture / Recreation | $156,018 | $121,378 | +28.5% |
| 324.62 | Impact Fees - Commercial - Culture / Recreation | $217,238 | ||
| 325.2 | Special Assessments - Charges for Public Services | $10,811,832 | $9,263,447 | +16.7% |
| 329.5 | Other Fees and Special Assessments | $1,241,107 | $292,805 | +323.9% |
| Intergovernmental Revenues | $40,820,912 | $25,024,524 | +63.1% | |
| 331.2 | Federal Grant - Public Safety | $440,846 | $82,828 | +432.2% |
| 331.32 | Federal Grant - Physical Environment - Electric Supply System | $214,164 | $108,520 | +97.3% |
| 331.39 | Federal Grant - Physical Environment - Other Physical Environment | $119,667 | $151,840 | -21.2% |
| 331.49 | Federal Grant - Transportation - Other Transportation | $4,104,039 | $7,538 | +54344.7% |
| 331.62 | Federal Grant - Human Services - Public Assistance | $3,800,171 | $109,760 | +3362.3% |
| 331.89 | Federal Grant - Court-Related Grants - Other Court-Related | $235,196 | $300,350 | -21.7% |
| 334.2 | State Grant - Public Safety | $3,652,735 | $692,160 | +427.7% |
| 334.35 | State Grant - Physical Environment - Sewer / Wastewater | $100,998 | $163,039 | -38.1% |
| 334.49 | State Grant - Transportation - Other Transportation | $755,997 | $1,962,593 | -61.5% |
| 335.125 | State Shared Revenues - General Government - Municipal Revenue Sharing Program | $873,464 | $893,788 | -2.3% |
| 335.14 | State Shared Revenues - General Government - Mobile Home License Tax | $3,899 | $4,420 | -11.8% |
| 335.15 | State Shared Revenues - General Government - Alcoholic Beverage License Tax | $99,517 | $103,825 | -4.1% |
| 335.18 | State Shared Revenues - General Government - Local Government Half-Cent Sales Tax Program | $2,564,796 | $2,637,882 | -2.8% |
| 335.21 | State Shared Revenues - Public Safety - Firefighter Supplemental Compensation | $8,130 | $7,860 | +3.4% |
| 335.45 | State Shared Revenues - Transportation - Fuel Tax Refunds and Credits | $30,876 | $26,485 | +16.6% |
| 337.2 | Grants from Other Local Units - Public Safety | $1,204,204 | $1,193,861 | +0.9% |
| 337.7 | Grants from Other Local Units - Culture / Recreation | $140,054 | $175,527 | -20.2% |
| 338 | Shared Revenue from Other Local Units | $22,472,159 | $16,389,314 | +37.1% |
| 334.89 | State Grant - Court-Related Grants - Other Court-Related | $12,934 | ||
| Charges for Services | $44,036,418 | $41,627,102 | +5.8% | |
| 341.2 | General Government - Internal Service Fund Fees and Charges | $1,376,494 | ||
| 342.1 | Public Safety - Law Enforcement Services | $18,177 | $17,894 | +1.6% |
| 342.9 | Public Safety - Other Public Safety Charges and Fees | $135,995 | $139,362 | -2.4% |
| 343.3 | Physical Environment - Water Utility | $21,074,490 | $21,060,002 | +0.1% |
| 343.5 | Physical Environment - Sewer / Wastewater Utility | $18,222,349 | $17,322,242 | +5.2% |
| 343.6 | Physical Environment - Water / Sewer Combination Utility | $127,359 | $127,378 | 0.0% |
| 343.9 | Physical Environment - Other Physical Environment Charges | $110,356 | $57,861 | +90.7% |
| 344.9 | Transportation - Other Transportation Charges | $694,400 | $677,189 | +2.5% |
| 347.2 | Culture / Recreation - Parks and Recreation | $352,609 | $311,096 | +13.3% |
| 347.5 | Culture / Recreation - Special Recreation Facilities | $1,922,766 | $1,914,078 | +0.5% |
| 347.9 | Culture / Recreation - Other Culture / Recreation Charges | $1,423 | ||
| Judgments, Fines, and Forfeits | $1,021,300 | $833,184 | +22.6% | |
| 351.1 | Court-Ordered Judgments and Fines - As Decided by County Court Criminal | $131,422 | $100,714 | +30.5% |
| 354 | Fines - Local Ordinance Violations | $158,444 | $180,801 | -12.4% |
| 358.2 | Sale of Contraband Property Seized by Law Enforcement | $32,567 | $26,240 | +24.1% |
| 359 | Other Judgments, Fines, and Forfeits | $698,867 | $525,429 | +33.0% |
| Miscellaneous Revenues | $36,431,774 | $23,433,110 | +55.5% | |
| 361.1 | Interest and Other Earnings - Interest | $9,429,345 | $7,467,371 | +26.3% |
| 361.2 | Interest and Other Earnings - Dividends | $2,960,699 | $1,934,102 | +53.1% |
| 361.3 | Interest and Other Earnings - Net Increase (Decrease) in Fair Value of Investments | $15,446,602 | $5,763,488 | +168.0% |
| 361.4 | Interest and Other Earnings - Gain (Loss) on Sale of Investments | $900,989 | $684,032 | +31.7% |
| 362 | Rents and Royalties | $564,881 | $635,967 | -11.2% |
| 364 | Sales - Disposition of Fixed Assets | $214,212 | $1,135,790 | -81.1% |
| 365 | Sales - Sale of Surplus Materials and Scrap | $4,574 | ||
| 366 | Contributions and Donations from Private Sources | $144,859 | $240,427 | -39.7% |
| 367 | Licenses | $25,088 | $18,960 | +32.3% |
| 368 | Pension Fund Contributions | $3,993,628 | $3,470,613 | +15.1% |
| 369.7 | Other Miscellaneous Revenues - Deferred Compensation Contributions | $2,079,807 | $1,754,501 | +18.5% |
| 369.9 | Other Miscellaneous Revenues - Other | $667,090 | $327,859 | +103.5% |
| Other Sources | $2,283,268 | $2,147,203 | +6.3% | |
| 381 | Non-Operating - Inter-Fund Group Transfers In | $2,169,768 | $1,020,262 | +112.7% |
| 389.4 | Proprietary Non-Operating Sources - Other Grants and Donations | $113,500 | $3,941 | +2780.0% |
| 382 | Contributions from Enterprise Operations | $1,123,000 | ||
| Total, all account codes | $179,294,068 | $145,680,499 | +23.1% |
Expenditures by account code
Account codes and names as the Department of Financial Services' Uniform Accounting System lists them, grouped under EDR's category headings. FY2024 beside FY2023; other years from the selector.
| Code | Account | FY2024 | FY2023 | Change |
|---|---|---|---|---|
| General Government Services (Not Court-Related) | $11,939,837 | $10,411,801 | +14.7% | |
| 511 | Legislative | $796,499 | $356,557 | +123.4% |
| 512 | Executive | $439,133 | ||
| 513 | Financial and Administrative | $2,255,338 | $3,397,696 | -33.6% |
| 514 | Legal Counsel | $458,710 | $452,506 | +1.4% |
| 515 | Comprehensive Planning | $394,058 | $316,983 | +24.3% |
| 516 | Non-Court Information Systems | $1,312,875 | ||
| 518 | Pension Benefits | $6,283,224 | $5,888,059 | +6.7% |
| Public Safety | $38,787,891 | $26,625,385 | +45.7% | |
| 521 | Law Enforcement | $14,813,357 | $12,410,394 | +19.4% |
| 522 | Fire Control | $21,938,872 | $12,377,522 | +77.2% |
| 524 | Protective Inspections | $2,035,662 | $1,837,469 | +10.8% |
| Physical Environment | $35,122,225 | $34,644,704 | +1.4% | |
| 533 | Water Utility Services | $17,245,979 | $16,345,395 | +5.5% |
| 535 | Sewer / Wastewater Services | $15,272,887 | $14,939,124 | +2.2% |
| 536 | Water-Sewer Combination Services | $390,203 | $408,494 | -4.5% |
| 538 | Flood Control / Stormwater Management | $2,213,156 | $2,951,691 | -25.0% |
| Transportation | $25,303,206 | $25,459,591 | -0.6% | |
| 541 | Road and Street Facilities | $25,303,206 | $25,459,591 | -0.6% |
| Economic Environment | $583,706 | $479,088 | +21.8% | |
| 559 | Other Economic Environment | $583,706 | $479,088 | +21.8% |
| Culture / Recreation | $12,180,604 | $11,862,416 | +2.7% | |
| 571 | Libraries | $437,309 | $272,506 | +60.5% |
| 572 | Parks and Recreation | $8,642,248 | $8,769,195 | -1.4% |
| 575 | Special Recreation Facilities | $3,101,047 | $2,820,715 | +9.9% |
| Other Uses and Non-Operating | $2,484,237 | $2,245,339 | +10.6% | |
| 581 | Inter-fund Group Transfers Out | $2,484,237 | $2,245,339 | +10.6% |
| Total, all account codes | $126,401,706 | $111,728,324 | +13.1% |
Sources on this page
- Florida Legislature, Office of Economic and Demographic Research (EDR), from Annual Financial Reports filed with the Department of Financial Services: Florida Office of Economic and Demographic Research, Expenditures and Revenues Reported by Florida's County and Municipal Governments. Lag: A local fiscal year ends September 30; the Annual Financial Report is due to the Department of Financial Services nine months later, and EDR tabulates the reports over the following year, so a fiscal year is usually published one to two years after it ends. Retrieved 2026-10-01. Real figures are deflated by the fiscal year average of the US Bureau of Labor Statistics South Region consumer price index; per resident figures use the population EDR prints with each year. Sources and methods.
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