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We were in a similar situation and opted not top take the chance.  We started from scratch and did not 301.  Better safe than sorry.

We have a client that was originally based out of Orlando and the entire website is SEO'ed for Orlando.

In the long term we will start SEO'ing for Tampa.

But In the short term, we want to drive traffic from Tampa to the website but we want that traffic to know the business specializes in Tampa service (he has local teams there).

We are already using a ?_vsrefdom=changemynumber to change the phone number dynamically to a tampa area code for tracking purposes.

We want to dynamically change all iterations of 'Orlando' with 'Tampa' using the same javascript.  Does this cause any SEO problems or trip any alarms with Google?

Excellent suggestion.  Slow and steady wins the race.

That certainly solves the design problem, but would not help someone in in Abbeville, South Carolina find the business (and the business certainly won't have a unique landing page for such a small city).  Decisions, decisions. Thanks for the suggestions.

Good answers.  They do some seriously technical stuff with broken engines. They only have one location, but because it's so niche and there are so few competitors they have clients all over the country that ship their engines to the client in Florida for repairs.

It certainly looks spammy design wise (and we'll find ways to rectify that with some jquery drops), but I'm more concerned with any potential penalty this might cause, if any.

We have a client we inherited that has flat text list of all the cities and counties they service on their contact page.

They service the entire southeast so the list just looks crazy ridiculous.

--------- Example: ----

South Carolina:

Abbeville, Aiken, Allendale, Anderson, Bamberg, Barnwell, Beaufort, Berkeley, Calhoun, Charleston, Cherokee, etc etc

------ end example ------

The question is, will this help or hinder their seo for their very specific niche industry?  Is this key word spamming?   It has an end-user purpose so it technically isn't spam, but perhaps the engines may look at it otherwise.  I couldn't find a definitive answer to the question, any help would be appreciated.

Excellent suggestion.  Slow and steady wins the race.

We were in a similar situation and opted not top take the chance.  We started from scratch and did not 301.  Better safe than sorry.