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Shopping areas are scattered throughout Bay County.    The Panama City area provides an array of shopping--from the local mall to discount stores, exclusive stores to souvenirs.

Florida has no personal income tax or inheritance tax. There is a state corporate tax of 5.5 percent on net income with an exemption on the first $5,000 of corporate profit. There is a retail sales tax of six percent. Ad valorem (real estate) taxes combine city, county and school district levies, plus special assessments. Florida's Homestead Exemption Act saves home owners taxes on the first $25,000 of assessed value. Property is assessed at approximately 100 percent of true market value.

State Taxes
Corporate Income Tax 5.5 %
Personal Income Tax None
State REtail Sales Tax 6.0%
Gasoline Tax $0.125 per gallon

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