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Update July 7 2022: I finally found an old photo of the Rex from the Facebook page of the Columbiaville Historical Society. Here is the caption on the photo: "Many a Saturday afternoon was spent enjoying a movie here at the Rex Theater. It was located on Water Street, next to the bank building and across the street from the Merchantile Building, circa unknown. From the Columbiaville Historical Society archive."
Further research indicates the theater was at the location of what is now (as of July 2022) My Sister's Treasures at 4639 Water St. See the comparison photo analysis below for confirmation. I am not positive the actual building is the same but it looks like it could be, albeit heavily modified.
There is an old Columbiaville theater mentioned in a 1928 article as shown below. Not sure if that was the Rex. The flyer was definitely from the Rex era and that matches up with the opening date of 1940. I don't know the status of the structure as I don't have an exact address. I drive through that area all the time and there are buildings still standing that might be the old place. More research is needed.