[2] The design of the building is art deco in style, reminiscent of the "glory days" of Hollywood with palm trees framing the exterior and two plinth-mounted fish tanks in the metallic gold and bronze of the entry foyer.

It has 80 fly lines including 7 overhead lighting bars and an orchestra pit that can be hydraulically raised to audience floor or stage thrust levels.

It was built for an association of six Toowoomba businessmen and Brisbane entertainment promoter EJ Carroll (later one of the principals of Queensland's home-grown Birch, Carroll & Coyle picture theatre chain), who had commenced screening films in Toowoomba's large Austral Hall in Margaret Street in 1909.

[2] Designs for the new theatre were prepared by the well-known Brisbane architectural firm of TR Hall & LB Phillips (1929–48).

[2] Of particular note was the use of 70 long tons (71 t) of structural steel to frame the large gallery which spans the width of the theatre.

The steel members were fabricated in sections in Brisbane, transported by Queensland Rail to Toowoomba, and assembled (riveted) on site.

[2] The new theatre blended contemporary art deco style with picture palace ethos, much of the romantic atmosphere being conveyed by European-styled diffused lighting.

[2] Edward Gold, the theatre's chief electrician and founder of radio station 4GR at Toowoomba, was responsible for the most striking of the interior features: the illumination of the grand proscenium arch in constantly changing colours.

This was achieved by reflecting diffused light from the wall behind the arch, which was constructed of plaster open-work, and changing the colours via a complex dimmer system.

As well, a huge central lamp of wrought iron and obscure glass ran much of the length of the main ceiling, distributing a soft even light throughout the auditorium.

It was tied into the Metro-Goldwyn-Mayer exhibition network in Australia, screening in the 1930s the films of Greta Garbo, Clark Gable, Jean Harlow, Jeanette MacDonald and Nelson Eddy, Laurel and Hardy, and the Flash Gordon serials.

[2] In 1942 during World War II, when the threat of Japanese air raids was a perceived reality, the large central ceiling light (affectionately dubbed the 'bomber' light) was removed as a safety precaution (locals fearing that a bomb would send a shower of glass onto theatre patrons below), and has never been recovered.

The front shop additions were erected in 1973–74, and the building was occupied for about a year by Waltons Pty Ltd, a departmental retailer.

Directly to the east of the theatre are located contemporary single-storeyed brick buildings associated with the TAFE College use.

[2] The Empire Theatre's elevation facing Neil Street is in a 1930s Art Deco style finished in plain plaster work over brick.

The front wall to the bio box is set back and is detailed in the same fashion with windows and decorative panels between palm frond topped pilasters.

Below the awning are the original timber and bevelled glass front doors which are intact as are the show cases at each side.

[2] The fly tower which extends to a height of 90 feet (27 m) is constructed in timber with corrugated galvanised iron cladding.

The original working drawings show a single structure as wide as the auditorium with a skillion roof and a glazed ventilated cupola, but changes occurred during the construction phase.

[2] The deep profile corrugated fibrous cement main roof is supported on single span steel trusses which have a segmentally curved bottom chord and have been manufactured from riveted angle iron sections.

This steel frame carries a timber floor and Craftex ceilings below, with the fibrous plaster covering the beams and two stanchions.

[2] The place has a special association with the life or work of a particular person, group or organisation of importance in Queensland's history.

It demonstrates the range of expertise of established Brisbane architects TR Hall & LB Phillips, and survives as a monument to Queensland craftsmanship and local technology.