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Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

Income Tax Disclosure [Abstract]

Schedule of Income Tax Expense (Benefit)

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

Schedule of Income Tax Expense (Benefit) 

		2020				2019				2018
		Years Ended September 30,
		2020				2019				2018
						(As Revised)
Current
Federal		$	215			$	1,886			$	2,438
State and local			560				1,037				1,219
Total current income tax expense (benefit)			775				2,923				3,657
Deferred
Federal			(1,248	)			913				(8,096	)
State and local			(20	)			(92	)			1,321
Total deferred income tax expense (benefit)			(1,268	)			821				(6,775	)
Total income tax expense (benefit)		$	(493	)		$	3,744			$	(3,118	)

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):

Schedule of Components of Income Tax Expense (Benefit) 

		2020				2019				2018
		Years Ended September 30,
		2020				2019				2018
Computed expected income tax expense (benefit)		$	(1,429	)		$	5,080			$	4,371
State income taxes, net of federal benefit			253				672				804
Deferred taxes on subsidiaries acquired/sold			-				-				709
Permanent differences			395				45				85
Change in deferred tax liability rate			-				-				(8,832	)
Change in valuation allowance			1,273				-				-
Tax credits			(945	)			(900	)			(808	)
Other			(40	)			(1,153	)			553
Total income tax expense (benefit)		$	(493	)		$	3,744			$	(3,118	)

Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands):

Schedule of Deferred Tax Assets and Liabilities 

		2020				2019
		September 30,
		2020				2019
Deferred tax assets:
Patron tax		$	349			$	621
Capital loss carryforwards			1,263				420
Other			2,046				-
Valuation allowance			(1,273	)			-
Net deferred tax assets			2,385				1,041
Deferred tax liabilities:
Intangibles			(14,106	)			(14,491	)
Property and equipment			(8,669	)			(8,024	)
Other			-				(184	)
Deferred tax liabilities			(22,775	)			(22,699	)
Net deferred tax liability		$	(20,390	)		$	(21,658	)

Schedule of Uncertain Tax Positions

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

Schedule of Uncertain Tax Positions 

		2020				2019				2018
		Years Ended September 30,
		2020				2019				2018
Balance at beginning of year		$	-			$	165			$	865
Additions for tax positions of prior years			-				-				-
Decrease related to settlements with taxing authorities			-				-				(700	)
Reduction due to lapse from closed examination			-				(165	)			-
Balance at end of year		$	-			$	-			$	165

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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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