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According to the latest U.S. Census data, Panama City Beach has an estimated population of 12,583 far lower than nearby Panama City s estimated population of 34,667. However, when tourism season is in high gear, Panama City Beach s population swells exponentially. Along with boosting local businesses, one of the main ways tourists contribute to the community is through bed taxes, or lodging fees placed on short-term rentals. Those fees are redistributed throughout the community to help fund a variety of things, including beach renourishment projects, lifeguard programs and law enforcement agencies, Rowe said. Information provided by Visit PCB shows that the city received between $21 million and almost $26 million in bed taxes each of the past three years. ....