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Accountability · Who gets paid

Who gets paid: tourism agencies

Every payment by the three agencies that spend Bay County's tourist development tax on marketing, from the monthly check registers kept by the Clerk of Court. The county's own payments are on the Contracts page.

Registers through July 2026
The simple version

Where the bed tax goes after the county

  1. Visitors pay a 5% bed tax on hotel and rental stays. Part of it pays three agencies that market each tourism area: Panama City Beach, Panama City and Mexico Beach.
  2. The Clerk pays their bills. Each agency's payments are listed in the Clerk's monthly check register. That's what this page shows: $60.7M in payments over the months covered. A few months were never posted; they're listed under Sources and gaps.
  3. Some bills hide the details. Credit card payments and payroll services show as one payment; what was bought isn't listed. Payments to individual people are counted but not named.
In January 2026 the Clerk of Court published an action plan for Visit Panama City Beach, describing a criminal investigation and forensic audit and putting the agency's payments under the Clerk's review. The payments here are listed as recorded; this site makes no finding about any of them.

Panama City Beach Convention & Visitors Bureau (Visit Panama City Beach) - Bay County TDC

FY2024: 12 of 12 months · FY2025: 12 of 12 months · FY2026: 7 of 12 months
Paid out$54.0M4,309 payments in the months covered
Payees654Top 200 of 654 payees shown
Checked31 of 31 monthsmonths match the register's printed total
To individuals$971K414 payments, not named here
Paid toTotalPaymentsFY2024FY2025FY2026
CyBear Interactive$5.1M34$2.0M$1.7M$1.4M
Luckie & Company, LLC$3.1M32$1.2M$1.4M$426K
Meta Platforms, Inc$3.0M29$1.1M$1.2M$698K
BGN Contractors$2.4M13—$1.6M$739K
Radiant Live Events$1.8M1——$1.8M
Direct Deposit Payroll or benefits$1.3M23—$1.0M$258K
PCB Entertainment LLC$1.2M3$375K$375K$500K
Pandora Media, Inc$1.2M33$526K$499K$201K
Paychex DirDep-RCX Payroll or benefits$1.2M24$1.2M——
AMEX Credit card bill$1.1M53$501K$644K—
Lose Design$973K41$447K$181K$345K
Meredith$957K15$348K$379K$231K
Lou Hammond Group$921K56$377K$383K$162K
Florida Blue Payroll or benefits$774K85$228K$370K$175K
Lamar Companies$732K36$231K$228K$273K
World Triathalon Corporation$720K9$175K$305K$240K
WAGE PAY ADP WAGE PAY Payroll or benefits$611K13$54K$557K—
City of Panama City Beach Government$585K47$196K$307K$82K
Pinfish Media, LLC$554K12$242K$234K$77K
Northwest Fl Tourism Council$538K3$179K$179K$179K
Visit Florida$519K25$398K$67K$55K
Okaloosa County BOCC Government$500K2$500K——
Simpleview LLC$487K25$306K$181K—
Seabreeze Jazz Festival$451K7$150K$150K$151K
Pyro Shows, Inc$430K22$170K$164K$98K
Publix Sports Park$408K31$89K$191K$129K
Pinterest, Inc$407K28$167K$159K$81K
Paychex Taxpay Payroll or benefits$404K24$404K——
John Hancock Payroll or benefits$391K52$171K$183K$37K
Bay Point Billfish Open$355K3—$205K$150K
Palm Beach Media Group$350K15—$175K$175K
Travelscape, LLC$341K20$71K$186K$84K
Panache Tent & Event, Inc$332K23$160K$131K$41K
Kody Foundation, Inc$331K8$165K$106K$60K
Florida Film Office, Inc$329K32$44K$56K$230K
HMX Productions$318K13$138K$145K$35K
Gosh PR$315K46$130K$123K$62K
ADP Payroll or benefits$311K40—$272K$39K
Granicus LLC$307K18—$85K$222K
Who Dey$291K55$67K$73K$150K
Southeastern Outdoor Mgt Inc$290K21$255K$21K$14K
iHeart Media$281K50$94K$111K$77K
Young Strategies$265K19$114K$104K$46K
ACH PMT AMEX EPAYMENT Credit card bill$259K2—$259K—
Careco Multimedia Entertainment, LLC$256K10$157K$62K$38K
Bay County TPO Government$244K13$197K$47K—
Emerald Coast Cruizin, LLC$230K13$94K$105K$31K
Lawnscapes, Inc$226K8$184K$43K—
ProTech Svs of NW Fla$224K12$59K$129K$36K
Thunder Beach Productions$222K4$73K$99K$49K
Bay Point Billfish, LLC$221K3$150K$71K—
TripAdvisor, LLC$215K30$91K$81K$43K
RC Weddings & Events$214K14$102K$100K$12K
JBJ Productions$207K9$68K$80K$60K
Grand Slam Sports Tournaments$205K3$55K—$150K
Hancock Investments$200K1—$200K—
ADP Tax ADP Tax Payroll or benefits$193K14$17K$176K—
Priceline$193K10$68K$105K$19K
Waypoint Communications$193K24$71K$37K$84K
Hutt Insurance Agency, Inc$191K27$60K$84K$48K
Beach Movement Event Management$182K7$53K$65K$63K
Lieb Management$176K25$73K$103K—
WJHG-TV$169K38$32K$57K$80K
VR Market Data, LLC$167K2$167K——
Walter Marine 1 LLC$160K2——$160K
Tri Native Contractors, Inc$155K2——$155K
Carvertise$154K13$53K$54K$47K
Tom P. Haney Technical College$150K2——$150K
AMPERSAND$150K2$150K——
Panama City Symphony Orchestra$141K6$42K$49K$50K
Emerald Coast Boat & Lifestyle$140K3$50K$50K$40K
Beach House Logos$136K23$60K$55K$21K
Spotify$132K8$132K——
WSL$130K3$30K$50K$50K
Hand Arendall Harrison Sale, LLC$126K27$80K$42K$3,455
The Knot Worldwide$125K9$56K$60K$9,646
Hopper (USA) Inc$121K5$71K$50K—
Byrd Security Srvs LLC$119K7$10K$29K$80K
CRI$119K16$24K$95K—
Blossoms$116K14$49K$55K$13K
C&A Builders, Inc$115K13$45K$59K$11K
WMBB-TV$113K30$36K$69K$7,965
Off Duty Management$109K13$5,852$44K$59K
Destinations International$105K5$39K$41K$24K
GTS Entertainment Group, Inc$102K18$40K$47K$15K
United Talent Agency$101K8$38K$49K$15K
Foundation for Parks and Recreation Government$100K1$100K——
USFA$100K2$50K—$50K
Publicis Epsilon Collections Account$100K4—$50K$50K
DSI Security Services$93K19$27K$42K$23K
Abe Froman Productions$92K3—$31K$62K
Fine Productions$92K3$79K$12K—
Gulf Fence & Construction$90K1$90K——
Property Innovations, Inc$89K9$43K$18K$28K
Rowland Publishing, Inc$87K7$87K——
DAG Architects Inc$87K12$11K$31K$44K
Kenilworth Media Inc$84K21$47K$29K$7,705
QuickBooks Payments$84K9$557$3,284$80K
Bag Tags, Inc$83K13$2,256$2,803$78K
DMW Law Group$82K8—$13K$69K
WSB-TV$82K3—$82K—
Sunbelt Rentals$81K19$12K$38K$31K
Jun Group$81K5$81K——
Key Data Dashboard, Inc$80K1—$80K—
Ski Productions LLC$80K5$45K$24K$11K
Sharky's Restaurant$78K3$1,500$1,500$75K
Bay Economic Development$75K3$25K$25K$25K
Battlesports$74K1—$74K—
Coastal Waste and Recycling$73K13$1,400$5,269$66K
CrowdRiff$71K3$23K$24K$24K
United Healthcare (UHC) Payroll or benefits$70K3$70K——
Cleaning Plus Janitorial Svs, LLC$70K32$27K$30K$13K
Paychex Payroll or benefits$68K39$67K$825$75
Blue Shield Payroll or benefits$67K3$45K$22K—
LSC Communications llc$66K2$66K——
OPA Signs and Graphics$65K2——$65K
PG Environmental FL, LLC$60K13$18K$22K$20K
Madden Media$60K12$55K$4,583—
Linkedin Corp$59K8$19K$20K$20K
WOOF$57K19$8,270$7,357$42K
FSU Panama City Foundation$57K2$7,000$50K—
Women's Civic Club of PCB$54K15$17K$14K$23K
id3 Group, LLC$53K1$53K——
Florida Society of Assoc Executives$52K26$21K$25K$7,136
Atlas Lighting & Electrical$51K9$18K$33K—
Alphonso Inc$50K3——$50K
TrueX$50K2$50K——
DDA CHECK XXXXXX9305 bank transfer (payee not named)$50K1$50K——
Adara Inc$50K2$50K——
The Florida State University Foundation, Inc$50K1—$50K—
Athletx$50K2—$50K—
Affinity Global Inc$50K1—$50K—
FSU Foundation, Inc$50K1——$50K
Vyde LTD$50K3$50K——
US Specialty Coatings$50K8$6,977$34K$8,857
Due North Consulting, Inc$49K15$19K$18K$12K
Rubin, Turnbull & Associates Inc$49K5——$49K
RateGain Adara Inc$48K6$8,307$34K$6,477
Unicomm, LLC$47K2$16K$31K—
Panama City Beach Chamber of Commerce$46K7$1,600$23K$21K
The Print Center$46K36$17K$20K$9,616
Arrivalist Co$45K1—$45K—
SPORTAFLEX$44K2—$6,121$38K
Press Print Graphics$44K26$13K$9,028$22K
Boardwalk Beach Hotel$42K8$500$19K$23K
priceline.com LLC$41K2——$41K
FISHCO Graphics and Signs 1$41K5$3,034$26K$12K
Edgewater Gymnastics$40K4$10K$10K$20K
Disposal Services LLC$40K5$8,412$25K$6,695
Timmins Consulting, LLC$39K3——$39K
NorthStar Travel Media, LLC$39K12$14K$21K$3,900
Annett Bus Lines$39K5$11K$21K$7,500
Destination Media$38K2$24K$14K—
FMV Innovations$37K10—$1,413$36K
LINKS Magazine$37K1——$37K
US Travel Assoc$36K3$26K$10K—
Schooners Last Beach Resort$35K1—$35K—
Coastal Protection Engineering LLC$35K1$35K——
Destinations Florida, Inc$35K2$17K$18K—
AJR Publishing Inc$34K7$16K$16K$2,900
NorthStar$34K7$22K$12K—
CoStar Realty Information, Inc$34K3$11K$11K$12K
KLW Enterprises$34K17$17K$10K$6,639
Logo Print & Promo$32K18$15K$7,716$9,543
The Windscreen Factory$32K4$32K——
Miles Partnership$32K3$11K$11K$11K
Interior Contract Services$31K2$31K——
RiverWay South Apalachicola Chocotawhatch$30K2$15K$15K—
Supreme Entertainment Artists, LLC$30K2—$30K—
Snap Soccer LLC$30K2—$15K$15K
Kayak Software$30K3—$30K—
E-proDirect LLC$30K31$9,586$12K$7,856
FPL$30K30$12K$14K$2,978
Rachelle Youd Designs$29K2$5,000—$24K
HELMS BRISCOE PERFORMANCE GROUP INC$29K2$7,350$22K—
Outdoor Aluminum, INC$28K1—$28K—
TRADE PRESS MEDIA GROUP, INC$28K4$1,000$21K$6,000
PREMIUM BLUECROSSFLORIDA Payroll or benefits$28K4—$28K—
Emerald Coast Theater$28K3$17K$11K—
The Sports Facilities Companies$28K4$21K$1,100$5,000
FTS, LLC$28K1—$28K—
Beach Stilts Entertainment, LLC$27K11$11K$12K$4,465
WDHN$27K6$1,318—$26K
Three Part Films Company$26K3—$4,844$22K
Make A Wish$26K4$8,300$8,469$9,674
Santa David Children's Fund$26K4$13K$6,500$6,500
Gypsy Belle Photo Bus, LLC$26K3$20K$6,000—
Skypro Studios$26K7$12K$14K—
Wasserman Music, LLC$26K4$6,000$20K—
Gameday USA$25K1$25K——
Clicktripz$25K2$25K——
DDA CHECK XXXXXX9968 bank transfer (payee not named)$25K1—$25K—
Silverpush Inc$25K1—$25K—
Athletx Sports Group, LLC$25K1——$25K
Tipton Marler$25K9$10K$7,135$7,848
Pier Park$25K15$11K$14K—
WAGA-TV$25K3—$25K—
Florida Sport Fishing$25K11$2,499$3,996$18K
US Relay$25K32$5,845$5,676$13K
Gulf Coast State College Foundation, Inc$24K1$24K——

Each amount links to that year's registers below. The registers are monthly, so a payee's total for a year comes from one or more of that year's files.

Monthly check registers (31)
  • FY2024: Oct 2023, Nov 2023, Dec 2023, Jan 2024, Feb 2024, Mar 2024, Apr 2024, May 2024, Jun 2024, Jul 2024, Aug 2024, Sep 2024
  • FY2025: Oct 2024, Nov 2024, Dec 2024, Jan 2025, Feb 2025, Mar 2025, Apr 2025, May 2025, Jun 2025, Jul 2025, Aug 2025, Sep 2025
  • FY2026: Oct 2025, Nov 2025, Mar 2026, Apr 2026, May 2026, Jun 2026, Jul 2026

The Clerk of Court's monthly "Check Register – Sorted by Dollar Amount," attached to County Commission agendas. Each file has a section for this agency.

Notes on this register (4)
  • Source: the Bay County Clerk of Court & Comptroller's monthly 'Check Register - Sorted by Dollar Amount'. Each register has a section for the Panama City Beach Convention & Visitors Bureau and the Panama City and Mexico Beach Community Development Councils, the three agencies funded by the county's tourist development tax. As of 2026-10-21 all months come from the text-PDF copies in the Clerk's OnBase public records search ('BOCC - Check Registry Search', bayforms.baycoclerk.com), so no OCR was needed, except December 2024, which is missing from OnBase and was read by OCR from the scanned copy attached to the Feb 4, 2025 BOCC agenda. Every month's parsed rows were added up and match the printed section total to the cent (see reconciliation); no amounts were corrected. Vendor names are as printed, with spelling variants merged. Payments to individual people (performers, contractors, refunds, staff reimbursements, employee expense reports) are excluded from the vendor list and only counted in excluded_individuals. Payroll processors, withholding/benefit remittances, credit-card bill payments and unnamed bank transfers are kept but labeled in 'category'. Voided checks appear as negative amounts and are netted. Fiscal year = Oct 1-Sep 30.
  • Visit Panama City Beach is the Panama City Beach CVB, Inc., which runs marketing for the Bay County Tourist Development Council. Its money comes mainly from county transfers of tourist development tax (the BOCC register shows payments to the CVB of $11.5M, $18.2M and $9.1M in the FY2024-FY2026 months covered, per the Contracts page); this list shows how the CVB spent it.
  • November 2024: the register's CVB and Panama City CDC headings (and their printed totals) are swapped. Check-number series (CVB 29xxx-30xxx, CDC 10xxx) and vendors show which is which, and the rows here are assigned by content.
  • In January 2026 the Clerk published an 'Action Plan for Panama City Beach Convention & Visitors Bureau' after what it calls a discovery of flagrant fraud. It describes a criminal investigation and forensic audit as ongoing and moves CVB payments under Clerk pre-audit (apps.baycoclerk.com). The payments listed here are the payments as recorded; this file makes no finding about any of them.

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Sources and gaps

The Bay County Clerk of Court's monthly "Check Register – Sorted by Dollar Amount," attached to County Commission agendas. Most months come from the Clerk's public records search as text PDFs; one month (December 2024) was only available as a scan and was read by OCR. Every month was added up and checked against the register's printed totals for each agency.

No city or the School Board posts a check register. You can request one; the request generator has them ready.

What we couldn't find (8)
  • City of Panama City: no check register, warrant list or vendor-payment report was found. Commission agenda packets (checked: 2026-09-08, 2026-10-13 and searched FY2023-FY2026 titles) have no such attachment. The city's Archive Center (budgets, ACFRs, pension reports) and site search had none. Needs a public-records request.
  • City of Panama City Beach: no register found. Council agendas on pcbgov.granicus.com (recent meetings checked) have no bills/warrant item, and pcbfl.gov blocks automated access (Cloudflare), so its document center could not be searched directly. There is no OpenGov/ClearGov transparency portal.
  • Callaway, Parker, Springfield, Mexico Beach: no registers. Callaway's recent agenda packets (CivicPlus) have none. Parker's Budget-Audits page holds only budgets and audits. Springfield's Finance page holds only budget resolutions and the 2025 audit. Mexico Beach's Budget & Financials page lists only budget/JLAC documents. The council minutes the site already has (data/contracts) do not itemize bills.
  • Bay District Schools: no warrant list or check register is posted. The Finance page has only budgets and fiscal-transparency graphs. Board agenda packets include 'Purchasing and Contracting' reports (purchase orders, not payments). bay.k12.fl.us uses a JavaScript challenge that blocks scripted downloads.
  • Visit Panama City Beach / Bay County TDC board packets (assets.simpleviewinc.com, e.g., the 2025-09-09 and 2025-08-26 agendas) have no check register, only individual invoice approvals (e.g., beach-nourishment engineering invoices in 2021 packets). The CVB's own payments are covered here through the Clerk's registers instead.
  • TDC agency months still missing: December 2025, January and February 2026 (not in the Clerk's OnBase register list; the BOCC agenda copy covering those months lists BOCC disbursements only, with CVB funding shown as BOCC transfers), and August-September 2026 (not posted yet). The OnBase document links are session-specific; the stable entry point is the Clerk's public records search, 'BOCC - Check Registry Search'.
  • Individuals were picked out by a first-name heuristic plus 'Last, First' patterns. A few sole proprietors may be misclassified either way; check excluded totals before quoting them.
  • Bay County BOCC FY2024-FY2026 and Lynn Haven FY2023-FY2025 registers are already summarized in the Contracts page (registers) and are not repeated here.