Colloquial name for Las Vegas, Nevada. The name derives from the availability of any sin or vice, for the right price. Of course not all of them are legal.
One can legally: gamble, smoke, drink, and make a glutton of oneself 24 hours a day. However, if one wants to legally use controlled substances, one must go to Europe (specifically The Netherlands or Portugal), and to engage the services of a prostitute, to the less populous counties of Nevada.
All things considered, it's a damn cool place, and if the Libertarians ever get their way, that drug thing will be legal too. Of course if one wants to break the law...