LeBron James new destination is an easy winner by these standards, thanks largely to Florida’s lack of a state income tax, which could save him as much as $1.01 million next year compared with the other cities according to Florida-based law firm Gunster. Of the six categories we detailed, the Miami area was the most-luxurious in four—state income taxes, top golf courses according to Zagat and most-ostentatious cars, with a combined 22 Lamborghini, Ferrari, Bentley, Rolls-Royce and Maybach dealerships. Miami also tied New York City in our top-nightclub category according to the “Nightclub & Bar” publication (we’d bet Mr. James is salivating at the thought of partying at LIV, the Miami Beach club ranked No. 6 on the list). New York City was second, leaning on its 53 luxurious hotels (according to Five Star Alliance) and boasting 344 restaurants with a Zagat food-quality rating of 24 or higher. But the steep state income tax weighs it down. Chicago is solid in every category, but it doesn’t stand out anywhere, ranking second or third in every group. Then there’s Cleveland, in Mr. James’s home state. We know he has got ties there, but the city is last in five of our six categories, including the night-life and restaurant supply. – Wall Street Journal