"Gotham" has been a nickname for New York City at least since Washington Irving dubbed it that in an article in Salmagundi in November of 1807.
Bill Fingers got the name to use in Batman from a jewelry store he saw in the Yellow Pages.
It wasn't exactly based on Joe Bob Paulsen's Mercantile and Dry Goods Store and the row of houses bookending it and the Post Offfice off Exit 8 in Pigsnuts Arkansas.
TO PROTEST THE HB-1557, MAYOR ERIC ADAMS PUTS UP "GAY" BILLBOARDS IN FLORIDA ENCOURAGING PEOPLE TO MOVE TO NEW YORK; MOVE TO NEW YORK...
WHAT A GREAT IDEA