new theater build....permits needed?

If thats all you're doing then save yourself some trouble and do it under the radar.

I agree, but to be safe, make sure your electrical outlet requirements (spacing) are up to code. Any point on a usable wall (a wall section longer than 2' or 3', depending on your local code) must be within 6' of an outlet. This does not include the area behind a fully opened door. So, depending on how long your wall is going to be, you may need to add 1 or 2 outlets.

Tom