It is a clear prohibition of Moshav Leitzim (a gathering of scoffers/ session of scorners),
Mishneh Berurah 307:59 (Translation from the Feldheim Edition)
“Because of the prohibition against participation in a gathering of
scoffers.” One certainly transgress this prohibition if he goes to
theaters and circuses [which are places of amusement [שְׂחוֹק] as
stated in Avodah Zarah, 18b] or participates in other pastimes.
Even on Purim, only merriment that is intended to remind one of the miracles that occurred in the time of Achashveirosh is permitted
[M.A.] Nowadays, because of our many sins, some people are completely
unrestrained in this matter and go to theaters, despite the fact that
Scripture cries out saying, “do not rejoice, Israel, in jubilations.”
(Hosheya 9:1) One also transgresses the prohibition against inciting
one’s evil inclination if he goes there, and our Sages of blessed
memory said, “Whoever scoffs, falls into Geyhinnom, as it is written,
etc., and suffers afflictions even in this world, as it is written,
‘and now, do not scoff, lest your afflictions become heavier.”
We also see the Chayei Adam Hilchos T’fillah u’Brachos 63:17
“The Bach wrote in the name of Sefer HaEshkol [to guard yourself from
seeing?] hunts of the gentiles, and this is the ruling for their
dances or any type of their celebrations. And if you hear the sound of
gentile feasting or rejoicing, lament and grieve over the destruction
of Jerusalem, and pray to the Holy One blessed be He about this. And
about this it is said, “Do not rejoice, Israel, like the exultations
of the peoples.” [Hosea 9:1, adapted from Stone Edition Tanach].
Additionally there is with all of this [a prohibition of participating
in a] “gathering of scoffers”, and even if it is [held by] Jews. And
Chazal said in tractate Avodah Zarah (18a) “Rabbi Shimon ben Pazi
expounded, ‘Happy is the man who does not walk in the counsel of the
wicked’ (T’hillim 1:1) this is one who walks to theaters and to
circuses (Rashi explains, ‘a palace, and anything when they gather to
laugh and scoff.’) ‘And in the path of sinners he does not stand’
(ibid), this is one who doesn’t stand in hunts (Rashi explains,
‘trapping wild animals by means of dogs and any action of their done
for laughter or rejoicing.’) ‘And in a gathering of scoffers he does
not sit.’ (ibid) he does not sit in their councils.”
Similarly the Aruch HaShulchan 307:9
“And this is the ruling for one who goes to theaters and circuses
which are places of amusement and pastime.”
