See smaller Panama City Beach City Manager, Richard Jackson shows a copy of a framed tax graph that he has framed behind his desk at his office in Panama City Beach, Fla., Thursday, July 12, 2007. Panama City Beach is one of the few municipalities that is not having to deal with budget cuts due to the fact it has no municipal property tax.

Photo by Mari Darr~Welch, AP photo

Panama City Beach City Manager, Richard Jackson shows a copy of a framed tax graph that he has framed behind his desk at his office in Panama City Beach, Fla., Thursday, July 12, 2007. Panama City Beach is one of the few municipalities that is not having to deal with budget cuts due to the fact it has no municipal property tax.

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