I'm fairly sure that this list is accurate. I found most of it here and modified so that it fits with the information on the Serbian Government's site here and here, so this should be right. While towns other than Belgrade and Niš ( Novi Sad, Kragujevac, Priština (?)) are made up of opštine, it appears, according to the map at that last link, that those have no status on the national level.
Ada Aleksandrovac Aleksinac Alibunar Apatin Aranđelovac Arilje
Babušnica Bač Bačka Palanka Bačka Topola Bački Petrovac Bajina Bašta Batočina Bečej Bela Crkva Bela Palanka Beočin Blace Bogatić Bojnik Boljevac Bor Bosilegrad Brus Bujanovac
Dečani Despotovac Dimitrovgrad Doljevac
Gadžin Han Glogovac Gnjilane Golubac Gora Gornji Milanovac
Kačanik Kanjiža Kikinda Kladovo Klina Knić Knjaževac Koceljeva Kosjerić Kosovo Polje Kosovska Kamenica Kosovska Mitrovica Kovačica Kovin Kragujevac Kraljevo Krupanj Kruševac Kučevo Kula Kuršumlija
Lajkovac Lapovo Lebane Leposavić Leskovac Lipljan Loznica Lučani Ljig Ljubovija
Majdanpek Mali Iđoš Mali Zvornik Malo Crniće Medveđa Merošina Mionica
Negotin Nova Crnja Nova Varoš Novi Bečej Novi Kneževac Novi Pazar Novi Sad Novo Brdo
Obilić Odžaci Opovo Orahovac Osečina
Pančevo Paraćin Peć Pećinci Petrovac Pirot Plandište Podujevo Požarevac Požega Preševo Priboj Prijepolje Priština Prizren Prokuplje
Rača Raška Ražanj Rekovac Ruma
Sečanj Senta Sjenica Smederevo Smederevska Palanka Sokobanja Sombor Srbica Srbobran Sremska Mitrovica Sremski Karlovci Stara Pazova Subotica Surdulica Suva Reka Svilajnac Svrljig
Temerin Titel Topola Trgovište Trstenik Tutin
Valjevo Varvarin Velika Plana Veliko Gradište Vitina Vladičin Han Vladimirci Vlasotince Vranje Vrbas Vrnjačka Banja Vršac Vučitrn
Zaječar Zrenjanin Zubin Potok Zvečan