The Orchestra level in James K. Polk Theater has two center aisles and two outer aisles. Rows AA-CC are removed when musicians are present in the Orchestra Pit.
Seats 108-110 and 301-303 in rows A-E and DD, a total of thirty-six (36) seats, are removed when Vomitorium is installed.
Accessible seating is located behind row R. There are eight (8) accessible spaces behind seats R101-R112 and eight (8) behind seats R301-R312.
There are no rows I or O in Polk Theater. There is no elevator access to the tier level of the theater.