Julie Hilton, the Panama City Beach hotelier who operated resorts along the Emerald Coast, died on Sunday 13 September 2026. The Florida Restaurant & Lodging Association published a statement from President and CEO Carol Dover on 15 September. The association's statement records a long battle with breast cancer.
WJHG/WECP reported the death on 14 September and placed it on Sunday 13 September. WMBB reported her age as 70. That headline is the only located source for the age, so the figure rests on one newsroom.
The Portfolio She Left Trading
Emerald Sun Resorts publishes from 13200 Panama City Beach Parkway, Unit B, and lists two properties: Days Inn Beach and Casa Loma. Each carries its own booking page.
A 2022 record republished by the Panama City Beach Chamber of Commerce names her vehicles as Emerald Sun Resorts, Hilton Sun Inc., Clara Properties and PCB Inc. The same record states she had spent 52 years developing, owning and managing hotels, golf courses and other real estate in and around Panama City Beach.
Jason W. Branks, president of Hilton Sun Inc., said: "Our world has lost so much with her passing."
The FRLA statement names no successor, no change of control and no operating plan for the companies. Emerald Sun Resorts lists both of its properties at that Panama City Beach Parkway address.
The Affiliations She Carried
The 2022 record lists her industry roles. She was a director on the IHG Franchisee/Owners Association Board (IAHI) and a Best Western Governor, and chaired committees at both organizations. It credits her with 16 years on the FRLA board, and eight years before that on the Florida Hotel & Motel Association board as an InterContinental Hotels Group, Wyndham and Best Western franchisee.
The Market She Sold Into
The Bay County Clerk of Court publishes the tourist development tax record for its special taxing district. The tax is 5% of short-term rental receipts, and it covers properties inside the city limits of Panama City Beach, Panama City and Mexico Beach.
Panama City Beach collected $8,425,001 in July 2026 on a cash basis, against $7,402,255 in July 2025. Collections for the ten months to 31 July 2026 came to $32,527,316, against $30,404,440 a year earlier.
On the accrual attribution, which assigns each dollar to the month it was earned, the fiscal year to July 2026 totalled $31,874,683.59 against $30,160,660.40. The report states that gain as 5.68%. July rose 6.14%. April rose 18.91%. March fell 1.95%.
Panama City and Mexico Beach collect the same tax. Panama City's accrual total for the fiscal year to July 2026 fell 3.26% to $1,457,813.70. Mexico Beach's rose 15.71% to $1,163,789.48. Clerk Bill Kinsaul signs the report, marks the data unaudited, and limits the statistical section to Panama City Beach because the other two jurisdictions return limited property counts.
The Change Coming to the Tax Itself
Administration and collection of the Bay County tourist development tax move from the Bay County Clerk's Office to the Bay County Tax Collector's Office on 1 October 2026. The Clerk's notice states that the current payment process and tax-reporting system remain the same for now.
Every owner, operator and property manager of a short-term rental inside the special taxing district collects the tax from guests. Taxable receipts include nightly, weekly and monthly room rates, cleaning fees, pet fees and resort fees, and the Panama City Beach and Panama City license fees. Refundable security deposits sit outside the tax.