Tourist tax›United States›checked 5 Nov 2026

Tourist tax in Panama City Beach

This is the tax inside Panama City Beach's own boundary. Neighbouring towns, including the ones near the airport, set their own; it follows where your accommodation is.

Today: one adult, one night
13% of the room price per night

Across every type of stay. Your exact stay depends on dates, star rating, children and night limits: the calculator works it out.

The next 12 months
  • 13% of the room price per night, all year.
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Quick answers

Do children pay the tourist tax in Panama City Beach?

It is charged per room (or as a share of the room price), not per person, so children don't change it.

How do you pay the tourist tax in Panama City Beach?

Paid at the property or to the booking site, depending on how you book.

Every rate and rule

Florida state sales tax on hotel and short-term rentals (6%) (Florida state sales tax on transient rental accommodations)

Set by Florida Department of Revenue (state sales and use tax) · 1 rate
Note: Florida's general sales tax as it applies to rentals of six months or less, not a tourist tax, but added on top of the quoted room rate.

Rates of the room price, per night (as the source defines it).

Type of stayRate
All types of stay6%

Paid at the property or to the booking site, depending on how you book.

Who pays less or nothing

  • Other
  • Other
  • Students
  • Work

Source: s. 212.03, Florida Statutes (transient rentals tax), as described in DOR brochure GT-800034 (R. 10/25), checked 5 Nov 2026.

Bay County sales surtax on rentals (1%) (Bay County discretionary sales surtax)

Set by Bay County (discretionary sales surtax, administered by the Florida Department of Revenue) · 1 rate
Note: A county add-on to Florida's general sales tax, not a tourist tax, but added on top of the quoted room rate.

Rates of the room price, per night (as the source defines it).

Type of stayRate
All types of stay1%

Paid at the property or to the booking site, depending on how you book.

Who pays less or nothing

  • Other
  • Other
  • Students
  • Work

Source: ss. 212.054-212.055, Florida Statutes; rates per DOR Form DR-15DSS 'Discretionary Sales Surtax Information for Calendar Year 2026' (R. 11/25), checked 5 Nov 2026.

Bay County tourist development tax (5%, beach district) (Bay County Tourist Development Tax)

Set by Bay County (tourist development tax; collected by the Bay County Tax Collector from 1 October 2026, before that the Clerk of Court) · 1 rate

Rates of the room price, per night (as the source defines it).

Type of stayRate
All types of stay5%

Paid at the property or to the booking site, depending on how you book.

Source: s. 125.0104, Florida Statutes (EDR 2026 note 6: Bay's levy is less than countywide), checked 5 Nov 2026.

Panama City Beach city business tax on rentals (1%) (City of Panama City Beach Business Tax (1%))

Set by City of Panama City Beach (Business Tax Division) · 1 rate
Note: The city's leaflet is written for short-term rentals; it says the 1% is on gross rental income and is part of the 13% 'to charge to the guest'.

Rates of the room price, per night (as the source defines it).

Type of stayRate
All types of stay1%

Paid at the property or to the booking site, depending on how you book.

Source: City of Panama City Beach Code of Ordinances, Chapter 14 (License and License Tax), checked 5 Nov 2026.

Checked 5 Nov 2026 · next check due by 3 Feb 2027.