30 Degree Blue has amazing food with a great staff. They have a great wine list. Open for dinner only (closed on Monday). Prices are higher, but the atmosphere is great. Best of all, the view is spectacular to watch evening sunsets.

3900 Marriott Drive, Suite G
Panama City Beach, FL
850-236-1115

View their website http://www.30degreeblue.com/ (right click to open in new window)