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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Taxes [Abstract] |
Summary of Income |
| Year ended December 31,
| 2023 |  | 2022 |  | 2021
Domestic | $ | 1,637,756 |  | $ | 1,192,004 |  | $ | 818,057
Foreign |  | (17,250) |  |  | (10,473) |  |  | (5,294)
Income before income taxes | $ | 1,620,506 |  | $ | 1,181,531 |  | $ | 812,763
Schedule of Components of Provision for Income Taxes |
| Year ended December 31,
| 2023 |  | 2022 |  | 2021
Current tax: |  |  |  |  |  |  |  |
U.S. Federal | $ | (314,757) |  | $ | (246,210) |  | $ | (156,447)
U.S. State and Local |  | (85,355) |  |  | (79,041) |  |  | (15,351)
Foreign |  | (1,162) |  |  | (374) |  |  | (338)
|  | (401,274) |  |  | (325,625) |  |  | (172,136)
Deferred tax: |  |  |  |  |  |  |  |
U.S. Federal |  | 7,992 |  |  | 23,502 |  |  | 33,004
U.S. State and Local |  | 1,532 |  |  | 19,940 |  |  | (20,404)
Foreign |  | 7,606 |  |  | (3,771) |  |  | 7,229
|  | 17,130 |  |  | 39,671 |  |  | 19,829
Valuation allowance |  | (7,625) |  |  | 3,524 |  |  | (7,472)
Provision for income taxes | $ | (391,769) |  | $ | (282,430) |  | $ | (159,779)
Schedule of Effective Tax Rate |
| Year ended December 31,
| 2023 |  | 2022 |  | 2021
Statutory U.S. federal income tax rate |  | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State income tax, net of related federal income tax benefit |  | 4.0 |  |  | 3.8 |  |  | 3.5 |
Federal tax credits |  | (1.0) |  |  | (1.0) |  |  | (1.6) |
Executive compensation disallowed |  | 0.8 |  |  | 0.8 |  |  | 2.9 |
Valuation allowance |  | 0.3 |  |  | 0.2 |  |  | 0.3 |
Uncertain tax position reserves |  | 0.4 |  |  | 0.3 |  |  | - |
Other |  | 0.2 |  |  | 0.6 |  |  | - |
Return to provision and other discrete items |  | (0.2) |  |  | (0.1) |  |  | 0.1 |
Equity compensation related adjustments |  | (1.3) |  |  | (1.7) |  |  | (4.7) |
Federal net operating loss |  | - |  |  | - |  |  | (1.8) |
Effective income tax rate |  | 24.2 | % |  | 23.9 | % |  | 19.7 | %
Schedule of Deferred Income Tax Liabilities and Assets |
|  |  |  | December 31,
|  |  |  | 2023 |  | 2022
Deferred income tax liability: |  |  |  |  |  |  |  |
Leasehold improvements, property and equipment, net |  |  |  | $ | 272,017 |  | $ | 263,444
Goodwill and other assets |  |  |  |  | 1,743 |  |  | 1,754
Operating lease assets |  |  |  |  | 972,835 |  |  | 901,058
Total deferred income tax liability |  |  |  |  | 1,246,595 |  |  | 1,166,256
Deferred income tax asset: |  |  |  |  |  |  |  |
Gift card liability |  |  |  |  | 18,101 |  |  | 15,893
Capitalized transaction costs |  |  |  |  | 323 |  |  | 323
Stock-based compensation and other employee benefits |  |  |  |  | 50,954 |  |  | 45,129
Foreign net operating loss carry-forwards |  |  |  |  | 32,252 |  |  | 24,799
State credits |  |  |  |  | 1,838 |  |  | 3,151
Operating lease liabilities |  |  |  |  | 1,038,911 |  |  | 962,815
Allowances, reserves and other |  |  |  |  | 12,870 |  |  | 15,688
Capitalized research costs |  |  |  |  | 25,990 |  |  | 17,415
Prepaid assets and other |  |  |  |  | 6,637 |  |  | 4,685
State net operating loss carry-forwards |  |  |  |  | 4,332 |  |  | 4,832
Valuation allowance |  |  |  |  | (34,722) |  |  | (27,097)
Total deferred income tax asset |  |  |  |  | 1,157,486 |  |  | 1,067,633
Deferred income tax liabilities |  |  |  | $ | 89,109 |  | $ | 98,623
Schedule of Unrecognized Tax Benefits |
| Year ended December 31,
| 2023 |  | 2022 |  | 2021
Beginning of year | $ | 8,902 |  | $ | 5,262 |  | $ | 10,859
Increase resulting from prior year tax positions |  | 7,561 |  |  | 3,937 |  |  | 180
Decrease resulting from prior year tax positions |  | (295) |  |  | - |  |  | (331)
Increase resulting from current year tax positions |  | 783 |  |  | 312 |  |  | 1,387
Settlements with taxing authorities |  | (6) |  |  | - |  |  | -
Lapsing of statutes of limitations |  | (457) |  |  | (609) |  |  | (6,833)
End of year | $ | 16,488 |  | $ | 8,902 |  | $ | 5,262

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