What are the steps to start a movie theater? Plan your business.- A clear plan is essential for success as an entrepreneur. A few important topics to consider are your initial costs, your target market, and how long it will take you to break even. Architectural planning and no of cinema screens along with individual seating capacity will be set according to city demand, existing competition etc Form a legal entity- Establishing a legal business entity prevents you from being personally liable if your movie theater is sued. Set up business accounting- Recording your various expenses and sources of income is critical to understanding the financial performance of your business. Keeping accurate and detailed accounts also greatly simplifies your annual tax filing. Obtain necessary permits and licenses- Failure to acquire necessary permits and licenses can result in hefty fines, or even cause your business to be shut down. Get business insurance- Insurance is highly recommended for all business owners. If you hire employees, workers compensation insurance may be a legal requirement in your state. Define your brand- Your brand is what your company stands for, as well as how your business is perceived by the public.