Las Vegas comes top in a new list of the most fun cities in America, according to research by personal-finance site wallethub. Two cities in Florida – Orlando, and Miami – come second and third respectively. New York is not even in the top 100: it ranks just 121 overall out of 150 largest cities.The researchers started from the view that there are many sorts of leisure and pleasure activities, including visits to bars, clubs, restaurants, movies, sports and more. They then crunched the numbers to find which of the cities catered for all tastes, whether for residents and visitors. Each was rated on a complex matrix that included “number of fitness clubs are capita,” “movie costs” and “average open hours of breweries.”Among the findings that pulled Las Vegas clear of the pack: it has the most clubs per 100,000 residents, 23.60. (That is 70 times more than in Anchorage, Alaska, which has only 0.34.)Orlando is the most served by restaurants, with 12.56 per 1,000 residents, 12.56. That is 11 times more than in Santa Clarita, Calif., which has the fewest, 1.18, Santa Clarita overall ranks 120 based on all factors, just above New York’s final placing. Orlando also does the best for bars per 100,000 residents. Its figure of 215.81 is 31 times more than in Fontana, Calif., the city with the fewest, 6.95.If you want public golf courses or fitness centers, Scottsdale, Ariz., comes top per capita; for walkable park access, San Francisco is in front; for park playgrounds, Madison, Wis., is best. San Francisco wins for performing-arts theaters; Honolulu is best for festivals.For those living or traveling on a budget, head to Albuquerque, N.M., which has the lowest average beer price per six-pack, $6.65. (Prices in Chicago and Aurora, Ill., are put at $14.04.) The lowest movie cost is in Corpus Christi, Texas, at $8.47 – nearly half the price of the $15.09 in Vancouver, Wash., the research finds.The Top 20 List of Most Fun Cities in America by Wallethub1        Las Vegas, NV2       Orlando, FL3       Miami, FL4       New Orleans, LA5        Salt Lake City, UT6       Cincinnati, OH7        Fort Lauderdale, FL8       St. Louis, MO9       Atlanta, GA10      Scottsdale, AZ11      Tampa, FL12      Portland, OR13      Tempe, AZ14      Pittsburgh, PA15      San Francisco, CA16      Honolulu, HI17      Knoxville, TN18      Reno, NV19      Denver, CO20     Minneapolis, MN   Read more