I think by "theater" the OP was implying professional theatre. Lots of small towns have theater, but professional theatre is a much higher bar.
In my case, my old workplace in Ottawa, Canada had a "time to moose" of about 5 miles and a "time to theatre" of about 1/2 a mile. Sadly, the professional Opera company in Ottawa went bankrupt so we only have amateur Opera now, but we do get regular professional Broadway productions so it still counts.
In my case, my old workplace in Ottawa, Canada had a "time to moose" of about 5 miles and a "time to theatre" of about 1/2 a mile. Sadly, the professional Opera company in Ottawa went bankrupt so we only have amateur Opera now, but we do get regular professional Broadway productions so it still counts.