The Reef Cinema is a small theater, located down the street from Wigs and Hairpieces. Tickets are purchased at an outside window after waiting in line. The lobby includes a snack bar, restrooms, and walls decorated with movie posters. The snack bar sells PopKelp, three kinds of candy, and soft drinks. Flanking the snack bar are the doors that lead to the theater which are shaped like tiki heads. The 42-seat theater (now 62-seat theater) is tiki-themed to match the exterior and lobby.
In "Something Smells," SpongeBob and Patrick's bad breath burn it down, but it appears in later episodes.