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Note 9 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | December 31,
|  | 2016 |  | 2015
Current provision (benefit): |  |  |  |  |  |  |  |
Federal |  | $ | 22,800 |  |  | $ | (208,900 | )
State, net of state tax credits |  |  | 20,900 |  |  |  | (67,800 | )
Total current provision (benefit) |  |  | 43,700 |  |  |  | (276,700 | )
Deferred provision: |  |  |  |  |  |  |  |
Federal |  |  | 97,400 |  |  |  | 40,800 |
State |  |  | 23,300 |  |  |  | - |
Total deferred provision |  |  | 120,700 |  |  |  | 40,800 |
Total income tax provision (benefit) |  | $ | 164,400 |  |  | $ | (235,900 | )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31,
|  | 2016 |  | 2015
Deferred revenue |  | $ | 1,509,400 |  |  | $ | 1,988,200 |
Deferred franchise costs |  |  | (553,900 | ) |  |  | (664,000 | )
Allowance for doubtful accounts |  |  | 51,400 |  |  |  | 1,781,000 |
Accrued expenses |  |  | 57,400 |  |  |  | 74,900 |
Goodwill - Component 1 |  |  | (120,700 | ) |  |  | - |
Goodwill - Component 2 |  |  | 86,800 |  |  |  | 87,000 |
Restricted stock compensation |  |  | (30,800 | ) |  |  | (44,100 | )
Nonqualified stock options |  |  | 182,100 |  |  |  | 109,600 |
Deferred rent |  |  | 629,600 |  |  |  | 209,700 |
Lease abandonment |  |  | 108,900 |  |  |  | - |
Net operating loss carryforwards |  |  | 8,924,800 |  |  |  | 1,849,100 |
Tax credits |  |  | 14,000 |  |  |  | 14,200 |
Charitable contribution carryover |  |  | 6,500 |  |  |  | 1,300 |
Asset basis difference related to property and equipment |  |  | 630,900 |  |  |  | 167,500 |
|  |  | 11,496,400 |  |  |  | 5,574,400 |
Less valuation allowance |  |  | (11,617,100 | ) |  |  | (5,574,400 | )
Net non-current deferred tax liability |  | $ | (120,700 | ) |  | $ | - |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | For the Years Ended December 31,
|  | 2016 |  | 2015
|  | Amount |  | Percent |  | Amount |  | Percent
Expected federal tax expense (benefit) |  | $ | (5,106,100 | ) |  |  | (34.00 | )% |  | $ | (3,071,300 | ) |  |  | (34.00 | )%
State tax provision, net of federal benefit |  |  | (735,500 | ) |  |  | (4.90 | ) |  |  | (387,500 | ) |  |  | (4.29 | )
Effect of increase in valuation allowance |  |  | 6,042,900 |  |  |  | 40.24 |  |  |  | 3,519,800 |  |  |  | 38.97 |
Permanent differences |  |  | 108,800 |  |  |  | 0.72 |  |  |  | (58,800 | ) |  |  | (0.65 | )
Uncertain tax positions |  |  | - |  |  |  | - |  |  |  | (46,500 | ) |  |  | (0.51 | )
Effect of changed state rates for deferred |  |  | - |  |  |  | - |  |  |  | (80,100 | ) |  |  | (0.89 | )
Other, net |  |  | (145,700 | ) |  |  | (0.97 | ) |  |  | (111,500 | ) |  |  | (1.23 | )
Provision (Benefit) |  | $ | 164,400 |  |  |  | 1.09 | % |  | $ | (235,900 | ) |  |  | (2.60 | )%
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | 2016 |  | 2015
|  | Tax |  | Interest/ penalties |  | Tax |  | Interest/ penalties
Unrecognized tax benefit - January 1 |  | $ | 32,600 |  |  | $ | 33,000 |  |  | $ | 91,700 |  |  | $ | 30,000 |
Gross increases - tax positions in prior period |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 3,000 |
Gross decreases - tax positions in prior period |  |  | (19,400 | ) |  |  | (6,200 | ) |  |  | (59,100 | ) |  |  | - |
Unrecognized tax benefit - December 31 |  | $ | 13,200 |  |  | $ | 26,800 |  |  | $ | 32,600 |  |  | $ | 33,000 |

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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=65882285&loc=d3e32639-109319 + Details
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