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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2017
Income Tax Disclosure [Abstract] |
Schedule of Provision for Income Taxes | The provision for income taxes consisted of the following (in thousands):
|  | Years Ended September 30, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Current |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2,989 |  |  | $ | 260 |  |  | $ | 894 |
State and local |  |  | 1,097 |  |  |  | 970 |  |  |  | 335 |
Total current income tax expense |  |  | 4,086 |  |  |  | 1,230 |  |  |  | 1,229 |
Deferred |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 1,545 |  |  |  | 1,110 |  |  |  | 3,771 |
State and local |  |  | 728 |  |  |  | 33 |  |  |  | 111 |
Total deferred income tax expense |  |  | 2,273 |  |  |  | 1,143 |  |  |  | 3,882 |
Total income tax expense |  | $ | 6,359 |  |  | $ | 2,373 |  |  | $ | 5,111 |
Schedule of Components of Income Tax Expense | Income tax expense differs from the “expected” income tax expense computed by applying the U.S. federal statutory rate to earnings before income taxes for the years ended September 30 as a result of the following (in thousands):
|  | Years Ended September 30, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Computed expected income tax expense |  | $ | 4,979 |  |  | $ | 4,366 |  |  | $ | 4,759 |
State income taxes, net of federal benefit |  |  | 291 |  |  |  | 730 |  |  |  | 221 |
Transfer of deferred tax liabilities with subsidiaries sold |  |  | - |  |  |  | (841 | ) |  |  | - |
Permanent differences |  |  | 108 |  |  |  | (109 | ) |  |  | 131 |
Change in deferred tax liability rate |  |  | 1,329 |  |  |  | - |  |  |  | - |
Reserve for uncertain tax position |  |  | 406 |  |  |  | 240 |  |  |  | - |
Tax credits |  |  | (564 | ) |  |  | (2,013 | ) |  |  | - |
Other |  |  | (190 | ) |  |  | - |  |  |  |  |
Total income tax expense |  | $ | 6,359 |  |  | $ | 2,373 |  |  | $ | 5,111 |
Schedule of Deferred Tax Assets and Liabilities | The significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands):
|  | September 30, |
|  | 2017 |  |  | 2016 |
Deferred tax assets: |  |  |  |  |  |  |  |
Patron tax |  | $ | 1,954 |  |  | $ | 2,074 |
Other |  |  | 231 |  |  |  | 2,172 |
|  |  | 2,185 |  |  |  | 4,246 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Intangibles |  |  | (18,549 | ) |  |  | (19,034 | )
Property and equipment |  |  | (9,177 | ) |  |  | (8,478 | )
|  |  | (27,726 | ) |  |  | (27,512 | )
Net deferred tax liability |  | $ | (25,541 | ) |  | $ | (23,266 | )
Schedule of Uncertain Tax Positions | The following table shows the changes in the Company’s uncertain tax positions (in thousands):
|  | Years Ended September 30, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Balance at beginning of year |  | $ | 240 |  |  | $ | - |  |  | $ | - |
Additions for tax positions of prior years |  |  | 625 |  |  |  | 240 |  |  |  | - |
Balance at end of year |  | $ | 865 |  |  | $ | 240 |  |  | $ | - |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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