Samsung's first 360-degree camera, the fittingly-named Gear 360, was released in the United States in August of last year. A new model was announced alongside the Galaxy S8, and as such, prices on the original have been steadily dropping. Now you can get the 1st gen Gear 360 for $144.99 on Amazon, as long as you have Amazon Prime.
This model has two wide-angle F.20 lenses on each side to stitch together 360-degree photos and video, and records at 3840x1920. That resolution is a little low for 360-degree video, but it should be good enough for most cases, especially at this price. There's plenty of sample footage on YouTube if you want to see for yourself. Finally, the Gear 360 is IP53-rated for dust and splash resistance.
The major downside to this camera is compatibility; the official Gear 360 app only works with select Samsung phones. There are various modded APKs available for using the camera with other devices, but your mileage may vary.