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.