The Jefferson Theater was built in 1927 and illustrates the pattern of cultural enlightenment and civic improvement that dominated Beaumont in the 1920s and 1930s as a result of the historic oil discoveries in the nearby petroleum fields. Today, the theater seats roughly 1,400 people and is reminiscent of Old Spanish architecture with Renaissance Revival influence. The architect, Emile Weil, built the theater at the cost of $1 million and carefully designed every detail from balconies, to chandeliers, to arched windows. However, the theater’s biggest perk is its massive original Robert Morton Organ (one of only a few left in the country) that consists of 778 pipes. Today, the theater is home to regular Classic Movie Nights and live concerts. Four-and-a-half-story Renaissance Revival block. First story has marble veneer, central frame and plate glass ticket booth with cutaway corners with three recessed twelve-light wood and frame doors end two-light transoms on either side. One offset pair of recessed twelve-light frame and glass doors with four-light transom. Four symmetrically placed display cases for posters. llluminated marquee with sunburst design. Masonry stringcourse between first and second stories. Five pairs of symmetrically placed six-light casement windows on second story with two masonry reliefs symbolizing the fine arts on either side of the central pair of windows. Masonry stringcourse between second and third floors. On the third story, three central pairs of six-light French doors with large. Richly ornamented masonry surrounds and Renaissance Revival pediments open onto a narrow wrought iron balcony. Two pairs of eight· light casement windows symmetrically placed on either side of the French doors below centered masonry medallions of "Art" and "Music". Masonry floral entablature with inset marble panels, central panel engraved "Jefferson". Tile cornice with copper trim. Masonry corner pilasters extend from the second through fourth stories. A large illuminated sign, "Jefferson", projects from the second through fourth stories on the west side of the facade.
 The Jefferson Theater is Beaumont's largest movie palace and only surviving downtown movie theater. The building served as an entertainment center for the community from the 1920s through the 1960s and continue s to function as a special events center. The building is Beaumont's best example of the Renaissance Revival style. The building's architect, Emil Weil, designed theaters across the south, including the Saenler Theater in Texarkana, Texas.  Listed individually on the National Register (#78002962) Listed as contributing to the Beaumont Commercial District National Register on 4/14/1978 (#070002959). RTHL #10537 listed 1978; Surveyed on the 1977 and 1989 SPARE Beaumont Historic Resource Surveys.