Oxygen Springs - A fancy spa in the center of the city. It has geysers that spew oxygen and can be used as hot tubs. This place has a building for changing and storing clothes. A blue anchovy works at the building. There is a camera at the front gate that makes sure someone is wearing a jacket before entering the complex (though Patrick was able to get in without a jacket by climbing over the coral wall).
Waverly Hills - A parody of Beverly Hills, it has many mansions and fancy houses, all except for Cowfish Craig, who lives in an old shack. A rich fish named Carlton Ritts complains because Craig had stolen one of Ritts' dropped Golden Coconuts. There is also a Waverly Hills in Springfield from "The Simpsons"
SpongeBob, Sandy and Patrick crash into the city when they are flying Sandy's rocket to Neptune's Paradise. This city is very well-mannered and most of its sophisticated inhabitants are Polish or French. It has many soothing and fancy attractions.