TAMPA — We are sitting in the plush balcony seats of the historic Tampa Theatre. Above the red-tiled rooftops of a far-off Mediterranean land, stars twinkle brightly in an indigo sky. It’s hard to believe that just beyond those walls, it’s midday in this Gulf Coast city.

The night sky ceiling is just one of the extravagant illusions in this movie palace, which opened Oct. 15, 1926, at the height of the American movie palace era. Today the theater hosts movies and live performances, but for a closer look at this architectural masterpiece, visitors can take a 90-minute “balcony to backstage’’ tour, which includes a demonstration on the original Wurlitzer organ.

The theater was designed by John Eberson, an innovative pioneer who created the “atmospheric’’ style to give the illusion of being outdoors under a night sky. To achieve this effect, he installed a smooth, domed ceiling with 10-watt electric twinkling stars. No surface in the theater was left undecorated in an opulent blend of Mediterranean, Greek, Roman, and Egyptian influences. Formal gardens cover the ceilings. Gargoyles (an Eberson signature element) peer down from the rafters. Decorative birds, another Eberson signature, include doves, peacocks, and real taxidermied parrots. The trick of course, was to build a cheap building that looked expensive. Most everything — from the “wood’’ beams to the “gold’’ leaf — is made of plaster (Eberson owned a plaster company).

In the age of silent movies, live music was essential, our guide said. A 21-piece orchestra would play on stage in front of the screen. Sound effects issued from the organ, and the Wurlitzer’s sirens, birdsong, and thundering horses’ hooves are as crisp and realistic today as any modern Hollywood soundtrack. Tampa Bay Theatre, 711 North Franklin St., 813-274-8286, www.tampatheatre.org.

ELLEN ALBANESE

Ellen Albanese can be reached at ellen.albanese@gmail.com.