Keeping it to American cities, and ones I've dined in more extensively. I've had good meals in all of these places though:
Tier 1:
NYC
Chicago
Las Vegas
Tier 2:
Nashville
Palm Beach/Jupiter FL - nothing distinctive, but high quality seafood /steak
Kansas City - BBQ bump
Atlanta
Denver
Tier 3:
Charlotte
Philadelphia
Louisville
Milwaukee
Tier 4:
Indianapolis
Fort Collins
Colorado Springs
Going to Austin in a month, we'll see where it lands. Haven't been to California since senior year of HS, and haven't done much eating there.