you will not get serviced as a first run theater if you only have 40 seats. Your gross potential with only 40 seats will not be worth it to the film companies to even give you a print of a film.
This is another reason he needs a booker. If you are flying solo, you may never get a studio to pay attention with 40 seats, but a booker can swing a little more weight.
For reference, here we have 104 seats and our "average" is around 30 people a night.
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