Tower Gallery is closing shop; its last day of operation is tentatively set for Feb. 24. It’s a classic case of the parent company, MTS, Inc., better known as Tower Records, deciding that a boutique business, selling art, doesn’t fit in with the company’s primary objective: mass merchandising entertainment software, e.g. compact discs. The gallery’s final show is a collection of pieces that depict a common subject—the Tower Theatre building, where Tower Records founder Russ Solomon got his start, selling records in his father’s drugstore, a space now occupied by the Tower Café. Tower Vision features the works of 35 artists, including Tim White, who writes about art for SN&R. Tower Gallery is located at 484 Howe Ave., at Fair Oaks Blvd.