For those of you just getting started in a consulting business, take note. You may want to pack your bags and open up shop in Bellevue, Washington or Charlotte, North Carolina. That's according to Fortune Small Business' recently published list of the Best 100 Places to Live and Launch 2008. It gives an overview of top geographic locals to start a business and lead a balanced life. Both Bellevue and Charlotte ranked in the top 10 but there are plenty more winning locations.

How were they chosen? For the business component, editors considered the number of start ups in a particular area and conducted interviews with local entrepreneurs about available small business resources. On the lifestyle side of things, factors such as access to parks, museums and other recreational activities were considered, along with average temperatures and health care options.

For IT consultants, there is also a list based on top technology hot beds to get you closer to your customer base. And for those of you looking to make the most of your dollars earned (that should be all of you), there is a list of seven "tax-free" states that do not collect individual income tax, and in a few cases, do not have a corporate tax, either.

If you don't plan to relocate, does the list really matter? Yes. This could provide food for thought if you are considering expanding an existing consulting firm, and for freelancers (and telecommuters) who work remotely with clients anyway, it can also provide insight into areas with a growing customer base for you to target. Do you agree with the list? Let us know if your city should have been considered.