Water and beaches, warm weather, parks, nightlife, lots of activities and events as well as thriving breweries and a vibrant music scene.
Here's a review from a local on what they love about living in Tampa:
Great city to live in. So many things to do for just about anyone. It's not just Tampa. It's Tampa Bay. Which includes a very large area. Clearwater, St. Pete, Tarpon Springs. Dunedin, Brandon, and much more. To many concert venue's in all sizes to list here. Great restaurants all over Tampa bay. Professional football, baseball, hockey, soccer, rugby. They just had gasparilla which is as much fun and maybe as big as Mardi Gras. Great bike trails that run for miles and miles. Beautiful parks and water everywhere. It's just a great place to live indoors and outdoors. Traffic can be terrible at times but plan ahead and it's worth the wait.
For more reviews of what living in Tampa is like from locals check out: The Buzz