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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes by location of the taxing jurisdiction for the years ended December 31, 2021, 2020 and 2019 consisted of the following:

			2021						2020						2019
Current:
Federal			$	29,533					$	11,914					$	15,612
State			7,918						3,907						4,681
			37,451						15,821						20,293
Deferred:
Federal			209						922						5,766
State			1,212						(150)						1,323
			1,421						772						7,089
			$	38,872					$	16,593					$	27,382

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of income taxes computed at the U.S. federal statutory income tax rate (21.0% for 2021, 2020 and 2019) to the provision for income taxes reflected in the Company’s Consolidated Statements of Comprehensive Income for the years ended December 31, 2021, 2020 and 2019 is as follows:

			2021						2020						2019
Tax expense at the statutory rate			$	32,542					$	14,566					$	23,038
State income taxes, net of federal income tax benefit			7,448						2,602						4,594
Share-based compensation			(933)						(298)						(587)
Other permanent differences			31						48						(5)
Non-deductible compensation			293						751						421
Change in income tax contingency reserves			(260)						(400)						—
Federal income tax credits			(76)						(37)						(83)
Other			(173)						(639)						4
			$	38,872					$	16,593					$	27,382

Significant Components of Deferred Tax Assets and Liabilities

The significant components of the deferred tax assets and liabilities at December 31, 2021 and 2020 were as follows:

			December 31, 2021						December 31, 2020
Deferred tax assets:
Accrued expenses			$	14,837					$	12,095
Allowance for doubtful accounts			839						577
Operating lease liabilities			37,967						31,309
Share-based compensation			3,769						3,554
Accruals for income tax contingencies			154						166
Capital loss carryforwards			4,230						—
Net operating loss carryforwards			647						671
Total gross deferred tax assets			62,443						48,372
Valuation allowance			(4,625)						(395)
Total net deferred tax assets			57,818						47,977
Deferred tax liabilities:
Tax over book depreciation			27,880						24,964
Prepaid expenses			5,615						6,499
Operating lease right-of-use assets			38,010						31,277
Goodwill			20,502						17,368
Intangible assets			9,218						9,855
Total deferred tax liabilities			101,225						89,963
Net deferred tax liabilities			$	(43,407)					$	(41,986)

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits as of and during the years ended December 31, 2021 and 2020 is as follows:

Balance at December 31, 2019			$	987
Reductions for settlement with state taxing authorities			(466)
Additions for tax positions of current year			23
Balance at December 31, 2020			544
Reductions for settlement with state taxing authorities			(326)
Additions for tax positions of current year			23
Balance at December 31, 2021			$	241

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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-Name Accounting Standards Codification
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination.

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