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Income Taxes (Tables)

12 Months Ended

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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