| RADIO OFFICERS UNION, INC. | — | N24417 | 1988-01-20 | Inactive | PANAMA CITY BEACH |
| RAINBOW SKY PROPERTIES, LLC | — | L19000025546 | 2019-01-30 | Active | PANAMA CITY BEACH |
| RANDY AKINS DRYWALL, INC. | — | P01000091916 | 2001-09-19 | Inactive | PANAMA CITY |
| RED RIVER, LLC | — | L05000050602 | 2005-05-20 | Inactive | PANAMA CITY BEACH |
| REDMAN'S FLOOR COVERING, INC. | — | P04000009338 | 2004-01-12 | Inactive | PANAMA CITY BEACH |
| REVERSE 1 CORPORATION | — | P01000038936 | 2001-04-13 | Inactive | PANAMA CITY BEACH |
| ROBERT DEAN CONSTRUCTION, INC. | — | P04000011263 | 2004-01-15 | Inactive | CALLAWAY |
| RON PUTMAN /JOE HOLLIDAY CONSTRUCTION, L.L.C. | — | L04000079135 | 2004-11-01 | Inactive | LYNN HAVEN |
| ROOKIES HAULING, LLC | — | L06000092497 | 2006-09-20 | Inactive | PANAMA CITY |
| RUSSELL BYRUM CONSTRUCTION, LLC | — | L04000084813 | 2004-11-23 | Inactive | PANAMA CITY BEACH |
| RUSSELL HOLDINGS, LLC | — | L04000081022 | 2004-11-08 | Inactive | PANAMA CITY BEACH |
| S-MACHINE, INC. | — | P93000019757 | 1993-03-12 | Inactive | PANAMA CITY BEACH |
| SAMPLES HOLDINGS, LLC | — | L04000073030 | 2004-10-08 | Inactive | PANAMA CITY BEACH |
| SAN GRAZ, INC. | — | P04000155271 | 2004-11-12 | Inactive | PANAMA CITY BEACH |
| SYNYCHAK ENTERPRISES, INC. | — | P03000135361 | 2003-11-19 | Inactive | LYNN HAVEN |
| SAND DOLLARS, L.C. | — | L00000000488 | 2000-01-11 | Active | Harrison |
| SANDANA CONSTRUCTION, INC. | — | P05000100960 | 2005-07-19 | Active | PANAMA CITY BEACH |
| SANDPIPER VILLAS OWNERS ASSOCIATION, INC. | — | 763181 | 1982-05-07 | Inactive | PANAMA CITY BEACH |
| SCOTT HOLDINGS REVERSE, LLC | — | L07000101659 | 2007-10-05 | Inactive | PANAMA CITY BEACH |
| SCOTTY'S STUMP AND TREE SERVICE, LLC | — | L18000263887 | 2018-11-13 | Inactive | PANAMA CITY BEACH |
| SEDAP, INC. | — | P96000011940 | 1996-02-07 | Inactive | PANAMA CITY BEACH |
| SHAY WARD REMODELING, LLC | — | L16000009151 | 2016-01-13 | Inactive | TALLASSEE |
| SIDUMINA INTERNATIONAL, LLC | — | L22000001420 | 2021-12-22 | Inactive | PANAMA CITY BEACH, |
| SIESTA MOTEL, LLC | — | L23000246349 | 2023-05-19 | Active | PANAMA CITY BEACH |
| SMH OF PANAMA CITY, LLC | — | L25000482311 | 2025-10-23 | Active | MINOOKA |
| SMITH & ASSOCIATES, GENERAL CONTRACTORS, INC. | — | P96000008804 | 1996-01-29 | Inactive | PENSACOLA |
| SMITH HOLDINGS, LLC | — | L04000066842 | 2004-09-10 | Inactive | PANAMA CITY BEACH |
| SOUTH STAR MARKETING, INC. | — | P22000041039 | 2022-05-16 | Inactive | PANAMA CITY BEACH |
| SOUTH WALTON BEACH RENTALS, INC. | — | P00000081549 | 2000-08-24 | Inactive | PANAMA CITY |
| SOUTH WALTON PROPERTIES, INC. | — | P96000063823 | 1996-07-30 | Inactive | LYNN HAVEN |
| SOUTHERN MOON, LLC | — | L24000416741 | 2024-09-24 | Active | PANAMA CITY BEACH |
| SPLASH FEST WATER PARK OF PANAMA CITY BEACH, LLC | — | L22000125278 | 2022-03-25 | Inactive | PANAMA CITY BEACH |
| SPLASH OWNERS' ASSOCIATION, INC. | — | N06000009673 | 2006-09-14 | Active | PANAMA CITY BEACH |
| STARK IMAGING, INC. | — | P03000101539 | 2003-09-16 | Inactive | LYNN HAVEN |
| STERLING BEACH OWNERS' ASSOCIATION, INC. | — | N02000003330 | 2002-05-03 | Active | PANAMA CITY BEACH |
| STINGRAY BEACH SUPPLY, INC. | — | P97000006771 | 1997-01-23 | Inactive | PANAMA CITY BEACH |
| SUN BELT DEVELOPMENT AND CONSTRUCTION, INC. | — | P99000053750 | 1999-06-11 | Inactive | PANAMA CITY |
| SUN SEEKER OWNERS' ASSOCIATION, INC. | — | N94000004705 | 1994-09-23 | Active | PANAMA CITY BEACH |
| SUNDOWN REFERRAL NETWORK, INC. | — | P98000083952 | 1998-09-29 | Inactive | PANAMA CITY BEACH |
| SUNRISE BAY MANAGEMENT, LLC | — | L25000168837 | 2025-04-17 | Active | LAKE WALES |
| SUNRISE CHARTERS, INC. | — | P03000021347 | 2003-02-21 | Inactive | PANAMA CITY BEACH |
| SUNSET CONSTRUCTORS, L.L.C. | — | L04000080234 | 2004-11-04 | Inactive | PANAMA CITY BEACH |
| SUNSET DEVELOPERS, L.L.C. | — | L03000045790 | 2003-11-19 | Inactive | PANAMA CITY BEACH |
| SUNSET REALTY PCB, INC. | — | P01000078760 | 2001-08-06 | Inactive | PANAMA CITY BEACH |
| SUNSET VIEW ESTATES OWNERS ASSOCIATION, INC. | — | N05000002772 | 2005-03-11 | Inactive | PANAMA CITY BEACH |
| SUNTECH LEASING CORPORATION | — | P97000071015 | 1997-08-15 | Inactive | PANAMA CITY BEACH |
| SUPER ARCADE, INC. | — | P01000017165 | 2001-02-14 | Active | PANAMA CITY BEACH |
| SWANN ENTERPRISE, INC. | — | P06000138274 | 2006-11-01 | Inactive | PANAMA CITY BEACH |
| TAOS LTD., L.L.C. | — | L01000015088 | 2001-09-04 | Inactive | PANAMA CITY BEACH |
| TERRELL HOLDINGS, LLC | — | L05000078790 | 2005-08-10 | Inactive | PANAMA CITY BEACH |