Info from Wikipedia
The Beacon Theatre is an entertainment venue at 2124 Broadway, adjacent to the Hotel Beacon, on the Upper West Side of Manhattan in New York City. Opened in 1929, the Beacon Theatre was developed by Samuel "Roxy" Rothafel and built as a movie palace, with 2,894 seats across three levels.

The theater was originally proposed in January 1927 as the Roxy Midway Theatre. Roxy severed his involvement and Warner Bros. took over the theater, opening it on December 24, 1929. The Central Amusement Corporation took over the Beacon in 1932, and Brandt Theatres assumed operation in 1944, running it for three decades. The theater started presenting live entertainment in 1966, and Steven Singer and Barry Kerr renovated it into a rock venue in 1974. After Singer's bankruptcy, Kazuko Hillyer turned the theater into a performing arts center in 1976. Following a failed attempt to convert the Beacon into a nightclub and restaurant in 1986, the theater remained in use as a live music and entertainment venue. Madison Square Garden Entertainment took over in 2006 and renovated the Beacon shortly afterward.