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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense (Benefit)

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

		Years Ended September 30,
		2019				2018				2017
Current
Federal		$	3,005			$	2,438			$	2,989
State and local			1,037				1,219				1,097
Total current income tax expense			4,042				3,657				4,086
Deferred
Federal			913				(8,096	)			1,545
State and local			(92	)			1,321				728
Total deferred income tax expense (benefit)			821				(6,775	)			2,273
Total income tax expense (benefit)		$	4,863			$	(3,118	)		$	6,359

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,
		2019				2018				2017
Computed expected income tax expense		$	5,080			$	4,371			$	4,979
State income taxes, net of federal benefit			672				804				291
Deferred taxes on subsidiaries acquired/sold			-				709				-
Permanent differences			45				85				108
Change in deferred tax liability rate			-				(8,832	)			1,329
Reserve for uncertain tax position			-				-				406
Tax credits			(900	)			(808	)			(564	)
Other			(34	)			553				(190	)
Total income tax expense (benefit)		$	4,863			$	(3,118	)		$	6,359

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,
		2019				2018
Deferred tax assets:
Patron tax		$	621			$	948
Capital loss carryforwards			420				763
			1,041				1,711
Deferred tax liabilities:
Intangibles			(14,491	)			(13,110	)
Property and equipment			(8,024	)			(7,206	)
Other			(184	)			(947	)
			(22,699	)			(21,263	)
Net deferred tax liability		$	(21,658	)		$	(19,552	)

Schedule of Uncertain Tax Positions

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

		Years Ended September 30,
		2019				2018				2017
Balance at beginning of year		$	165			$	865			$	240
Additions for tax positions of prior years			-				-				625
Decrease related to settlements with taxing authorities			-				(700	)			-
Reduction due to lapse from closed examination			(165	)			-				-
Balance at end of year		$	-			$	165			$	865

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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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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 change in unrecognized tax benefits.

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