For many years the "Roxie" was the oldest continuously operating movie theatre in San Francisco. I think - during the 70's - it turned into a porn palace. I don't even know if it still exists.
I was once told that the SF "Roxie" was a play on the name of the NY "Roxy" theater.
The (NYC) Roxy for many years allowed only male ushers, many of whom were actor wannabes or college students, and known for their good looks and tight fitting uniforms. During WW II I am told that women were used as ushers and, scandalously for that time, wore the same tight fitting pants.Since Porter wrote his song in the early thirties I am betting he was making a sly wink to good looking young men in tight pants.
The Roxy was home to the 'Roxyettes' - who later became the 'Rockettes' when they moved to Radio City sometime during the Depression.
The Roxy closed and was demolished in the early 1960's.
But again - just a WAG.
If you ever get a chance to go to Radio City for their 'Christmas Show' go. it's worth the experience to do once. I haven't been there since they closed Lindy's though: I still remember their cheesecake.
I had an elderly aunt (when I was very young - she was secretary to a President of GE and pretty well off) who would take us on a weekend pilgrimage to NY every Christmas with stops at Radio City, Lunch at Lindy's, Skating in R Center, a concert, and window shopping on 5th culminating in a trip to FAO Schwartz. She loved going to the Rainbow Room for dinner (VERY FANCY).
My first glimpse into how the other half lived.