Atlantis is a city where all the good sea creatures stay in the afterlife, which makes it the underwater equivalent to Heaven and the opposite of Davy Jones' locker. It first appears in the episode "Neptune's Spatula." It's also where King Neptune, King of Atlantis and God of the Seven Seas, lives.
The Weapons Vault (contains all Atlantean-created weaponry, as the Atlanteans sealed away their entire arsenal to live in harmony with any sea life around them.)
The Art Gallery (filled with paintings and other fine works of art)
The Money Mountains (contains all wealth the Atlanteans obtained, albeit the Atlanteans also sealed this massive stockpile away in a vault so that they can focus on knowledge.)
Invention Center (the science center of Atlantis)
Dining Hall (a room in which visitors are given the best of Atlantean cuisine)
The Landing Gardens (a great courtyard near the Atlantean Royal Palace)
Trivia
General
It is shown in The SpongeBob SquarePants Movie that King Neptune lives in the outskirts of Bikini Bottom instead of in Atlantis.
According to the real Atlantis legend, the buildings were made of stone. None of this was seen, for the artists decided to put futuristic designs and shuttles in this episode, unlike how the animators of Atlantis: The Lost Empire put their civilizations and designs where they had excluded designs for ancient Greece and Rome.
Atlantis was originally supposed to appear in an earlier version of The SpongeBob Movie: Sponge on the Run. Unlike its show counterpart, it was supposed to be a live-action metropolis with humans living in the city.[1]
Cultural references
The inhabitants of Atlantis resemble the blue meanies in the 1960s film, Yellow Submarine.