Panama City, Florida, a city and the seat of Bay County. It is on St. Andrews Bay, an inlet of the Gulf of Mexico, about 96 miles (154 km) east-southeast of Pensacola. Paper, chemicals, and lumber are produced. Panama City is also a major shipping center for the surrounding area. It is a resort area and is noted for both commercial and sport fishing. Panama City was incorporated in 1909.

Population: 36,417.