Rev 17:18
18 And the woman which thou sawest is that great city, which reigneth over the kings of the earth. (KJV)
We see Jerusalem referred to as that great city even in the Old Testament:
Jer 22:8
8 And many nations shall pass by this city, and they shall say every man to his neighbour, Wherefore hath the LORD done thus unto this great city? (KJV)
Finally, Scriptures nails down, without any room for doubt, the exact location and thus the identity of the great city:
Rev 11:8
8 And their dead bodies shall lie in the street of the great city, which spiritually is called Sodom and Egypt, where also our Lord was crucified. (KJV)
Your only "evidence" is that Jerusalem and Babylon are called a great city. That isn't strong evidence.
Jon_1:2 Arise, go to Nineveh, that great city, and cry against it; for their wickedness is come up before me.
Nineveh is called a great city too. Any large and important city is a great city and are MANY great cities in the world.
Differences between Babylon and Jerusalem:
Babylon is a symbolic city and will be fully destroyed according to the book of Revelation. Jerusalem is a literal city and is not destroyed according to the book of Revelation.
Rev 18:17 For in one hour so great riches is come to nought. And every shipmaster, and all the company in ships, and sailors, and as many as trade by sea, stood afar off,
Rev 18:18 And cried when they saw the smoke of her burning, saying, What city is like unto this great city!
Jerusalem is not burned down nor is it a port city. It simply doesn't fit the description of Babylon or it's demise.
Rev 18:19 And they cast dust on their heads, and cried, weeping and wailing, saying, Alas, alas, that great city, wherein were made rich all that had ships in the sea by reason of her costliness! for in one hour is she made desolate.
No ships at Jerusalem.
Rev 18:20 Rejoice over her, thou heaven, and ye holy apostles and prophets; for God hath avenged you on her.
Rev 18:21 And a mighty angel took up a stone like a great millstone, and cast it into the sea, saying, Thus with violence shall that great city Babylon be thrown down,
and shall be found no more at all.
Babylon is found no more at all yet Jerusalem still stands and is occupied at the end of the thousand years when Satan leads an army to surround it.
Rev 18:22 And the voice of harpers, and musicians, and of pipers, and trumpeters, shall be heard no more at all in thee; and no craftsman, of whatsoever craft he be, shall be found any more in thee; and the sound of a millstone shall be heard no more at all in thee;
Rev 18:23 And the light of a candle shall shine no more at all in thee; and the voice of the bridegroom and of the bride shall be heard no more at all in thee: for thy merchants were the great men of the earth; for by thy sorceries were all nations deceived.
Jerusalem/Israel is one of the nations deceived by Babylon.
In Rev 11:2 before the Great Tribulation starts, Jerusalem is called "the holy city" so it was considered holy even right up to just before the Great Tribulation begins. Only during the 42 months of the AC's reign does the city become "Sodom and Egypt" because the abomination of desolation causes a spiritual desolation in Jerusalem. By Revelation 11:8 the Great Tribulation is almost over. Jerusalem is never a single time called Babylon in scripture but it is called Sodom and Egypt. Jerusalem is a literal city but Babylon is a symbolic city, symbolized by a religious whore that rides the ten horned beast. Babylon must therefore be something far larger and global than any one literal city. She is all cities and peoples of the entire world who accepts the false religion of the false god.
Revelation 18
21 And a mighty angel took up a stone like a great millstone, and cast it into the sea, saying, Thus with violence shall that great city Babylon be thrown down, and shall be found no more at all.
Babylon will be thrown down and never found again yet Jerusalem will exist past the destruction of Babylon, well into the future:
Zechariah 14
16 And it shall come to pass, that every one that is left of all the nations which came against Jerusalem shall even go up from year to year to worship the King, the Lord of hosts, and to keep the feast of tabernacles.
17 And it shall be, that whoso will not come up of all the families of the earth unto Jerusalem to worship the King, the Lord of hosts, even upon them shall be no rain.
Jerusalem is not Babylon.