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Income Taxes (Tables)
 12 Months Ended
Sep. 30, 2018
Income Tax Disclosure [Abstract]  
Schedule of Income Tax Expense (Benefit)

Income tax expense (benefit) consisted of the following (in thousands):

 

    Years Ended September 30,  
    2018     2017     2016  
Current                  
Federal   $ 2,438     $ 2,989     $ 260  
State and local     1,219       1,097       970  
Total current income tax expense     3,657       4,086       1,230  
                         
Deferred                        
Federal     (8,096 )     1,545       1,110  
State and local     1,321       728       33  
Total deferred income tax expense (benefit)     (6,775 )     2,273       1,143  
                         
Total income tax expense (benefit)   $ (3,118 )   $ 6,359     $ 2,373  
Schedule of Components of Income Tax Expense (Benefit)

Income tax expense (benefit) 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,  
    2018     2017     2016  
Computed expected income tax expense   $ 4,576     $ 4,979     $ 4,366  
State income taxes, net of federal benefit     804       291       730  
Deferred taxes on subsidiaries acquired/sold     709       -       (841 )
Permanent differences     85       108       (109 )
Change in deferred tax liability rate     (8,832 )     1,329       -  
Reserve for uncertain tax position     -       406       240  
Tax credits     (808 )     (564 )     (2,013 )
Other     348       (190 )     -  
Total income tax expense (benefit)   $ (3,118 )   $ 6,359     $ 2,373  
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,  
    2018     2017  
Deferred tax assets:                
Patron tax   $ 948     $ 1,954  
Capital loss carryforwards     763       -  
Other     -       231  
      1,711       2,185  
Deferred tax liabilities:                
Intangibles     (13,110 )     (18,549 )
Property and equipment     (7,206 )     (9,177 )
Other     (947 )     -  
      (21,263 )     (27,726 )
Net deferred tax liability   $ (19,552 )   $ (25,541 )
Schedule of Uncertain Tax Positions

The following table shows the changes in the Company’s uncertain tax positions (in thousands):

 

    Years Ended September 30,  
    2018     2017     2016  
Balance at beginning of year   $ 865     $ 240     $ -  
Additions for tax positions of prior years     -       625       240  
Released in current year     (700 )     -       -  
                         
Balance at end of year   $ 165     $ 865     $ 240