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Income Taxes (Notes)
 12 Months Ended
Dec. 31, 2020
Income Tax Disclosure [Abstract]  
Income Taxes Income TaxesThe Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, various states and Canada. With a few exceptions, the Company is no longer subject to U.S. federal, state and local, or Canadian examinations by tax authorities for years before 2013.
    The provision for income taxes by location of the taxing jurisdiction for the years ended December 31, 2020, 2019 and 2018 consisted of the following:

 202020192018
Current:
Federal$11,914 $15,612 $15,643 
State3,907 4,681 3,635 
 15,821 20,293 19,278 
Deferred:
Federal922 5,766 6,826 
State(150)1,323 764 
 772 7,089 7,590 
 $16,593 $27,382 $26,868 

A reconciliation of income taxes computed at the U.S. federal statutory income tax rate (21% for 2020, 2019 and 2018) to the provision for income taxes reflected in the Company’s Consolidated Statements of Comprehensive Income for the years ended December 31, 2020, 2019 and 2018 is as follows:
 202020192018
Tax expense at the statutory rate$14,566 $23,038 $24,241 
State income taxes, net of federal income tax benefit2,602 4,594 3,659 
Share-based compensation(298)(587)(50)
Other permanent differences48 (5)139 
Non-deductible compensation751 421 13 
Change in income tax contingency reserves(400)— — 
Federal income tax credits(37)(83)(186)
Other(639)4 (948)
 $16,593 $27,382 $26,868 

    
    
The significant components of the deferred tax assets and liabilities at December 31, 2020 and 2019 were as follows:
December 31,
2020		December 31,
2019
Deferred tax assets:
Accrued expenses$12,095 $7,245 
Allowance for doubtful accounts577 527 
Operating lease liabilities31,309 26,989 
Share-based compensation3,554 3,881 
Accruals for income tax contingencies166 185 
Net operating loss carryforwards671 1,089 
Total gross deferred tax assets48,372 39,916 
Valuation allowance(395)(395)
Total net deferred tax assets47,977 39,521 
Deferred tax liabilities:
Tax over book depreciation24,964 23,795 
Prepaid expenses6,499 4,043 
Operating lease right-of-use assets31,277 26,992 
Goodwill17,368 15,337 
Intangible assets9,855 10,568 
Total deferred tax liabilities89,963 80,735 
Net deferred tax liabilities$(41,986)$(41,214)

The Company paid income taxes, net of refunds, of $13,463, $19,959 and $20,894 for the years ended December 31, 2020, 2019 and 2018, respectively.

The Company maintains a valuation allowance to reserve against its state net operating loss carryforwards. A valuation allowance is established when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company assessed the likelihood that its deferred tax assets would be recovered from estimated future taxable income and available tax planning strategies. In making this assessment, all available evidence was considered including economic climate, as well as reasonable tax planning strategies. The Company believes it is more likely than not that it will realize its remaining net deferred tax assets, net of the valuation allowance, in future years.     

As a result of the Towne acquisition, the Company had approximately $2,000 and $10,258 of federal net operating losses as of December 31, 2019 and 2018, respectively. The Company fully utilized the federal net operating losses in 2020.

At December 31, 2020 and 2019, the Company had a state net operating loss carryforward of $16,926, and at December 31, 2018, the Company had a state net operating loss carryforward of $18,148, that expire between 2020 and 2031. The state net operating loss carryforwards are limited to the future taxable income of separate legal entities. The valuation allowance on the state net operating loss carryforwards increased $35 during 2018. No change in the valuation allowance during 2020 and 2019.
A reconciliation of the beginning and ending amount of unrecognized tax benefits as of and during the years ended December 31, 2020 and 2019 is as follows:
Balance at December 31, 2018$1,058 
Reductions for settlement with state taxing authorities(99)
Additions for tax positions of current year28 
Balance at December 31, 2019987 
Reductions for settlement with state taxing authorities(466)
Additions for tax positions of current year23 
Balance at December 31, 2020$544 
The Company recognizes income tax benefits from uncertain tax positions where the realization of the ultimate benefit is uncertain. At December 31, 2020 and 2019, the Company had $544 and $987, respectively, of unrecognized income tax benefits, all of which would affect the Company’s effective tax rate if recognized. At December 31, 2020 and 2019, the Company had accrued interest and penalties related to unrecognized tax benefits of $168 and $281, respectively.