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The City of Panama City Beach is a city in the Florida Panhandle on the Gulf of Mexico in Bay County, Florida, United States. The city is often referred to under the umbrella term of "Panama City," despite being a distinct municipality from the older and larger inland Panama City to the east, making Panama City and Panama City Beach two separate cities. Panama City Beach's slogan is "The World's Most Beautiful Beaches" due to the unique sugar-white sandy beaches of Northwest Florida.

For quite some time Panama City Beach has been a popular vacation destination, especially among people in the Southern United States. The city is also a very popular spring break destination, sometimes being referred to as "The Spring Break Capital of the World," due to about 100,000 college and high school students who arrive during the months of March and April.Well-known locations in the city were places such as "The Hang-Out" at the Long Beach Resort motel and the now closed Miracle Strip Amusement Park. There has recently been a construction boom and the cityscape is now characterized by high-rise hotels and condominiums.