This city was originally found in the dessert of Las Vegas, Nevada but is in no way limited to this state, much like Springfield is located in several different states.
This city, consequently, does not exist on a map but in turn only exists in the mind and spirit of ones (usually drunken, easy going, fun loving, inebriated) STATE of mind.
NOTE: this term is also a branch of the famous "rack 'em Willie's" coined term "rack ball", "rack 'em", etc. to pay homage to the late James Huff, A.K.A. Rack 'em Willie
(On a post card) Greetings from Rack ball City
guy: How was vacation man?
guy 2: We went to RACK BALL CITY!!!!!!!!!!