A few weeks ago, we posted a list of the highest grossing nightclubs in America that elicited a lot of emotions. Some people will never understand how anyone could possibly justify spending hundreds of dollars on a bottle of alcohol that typically retails for around $40. On the other hand, many of us look back on times where we had bottle service as some of the the best nights of our lives. Different strokes for different folks. But regardless of where you land on the bottle service debate, I bet most of us can agree that nothing beats going out for an awesome fancy dinner at your favorite restaurant. Steak, mashed potatoes, Caesar salads made at the table, bottles of wine, oyster appetizers, decadent chocolate desserts…that's my idea of an amazing way to spend a Saturday.

That got us thinking. We know which nightclubs are the highest grossing in America and the insane amounts of money they each make…So what are the highest grossing restaurants? Are they all fancy steak houses in Vegas or New York? Impossible to get into sushi joints in Malibu??? Let's find out!

Below is a list of the 100 highest grossing independent restaurants in America, according to the food industry intelligence service, RestaurantBusinessOnline.com. FYI, 27 of the top 100 are in New York City. 20 of the top 100 are in Las Vegas. Four are in San Francisco. Seven are in Chicago. Three are in Washington DC. Two are in Miami. Numbers reflect estimated annual revenue…

Have you been to any of these restaurants? How was your experience? Worth checking out? Let us know in the comments!