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Note 12 - Income Tax - Effective Income Tax Rate Reconciliation (Details) - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2021 | Dec. 31, 2020
Income tax expense based on statutory rate |  |  | $ 2,622,480 | $ 1,281,095
Income tax expense based on statutory rate, percentage |  |  | 21.00% | 21.00%
Bargain purchase gain |  |  | $ (1,180,512) | $ 4,233
Bargain purchase gain, percentage |  |  | (9.50%) | 0.10%
Non-deductible executive compensation |  |  | $ 203,597 | $ 0
Non-deductible executive compensation, percentage |  |  | 1.60% | 0.00%
Stock based compensation |  |  | $ (154,423) | $ 0
Stock based compensation, percentage |  |  | (1.20%) | 0.00%
State income taxes expense net of federal taxes |  |  | $ 446,422 | $ 138,375
State income taxes expense net of federal taxes, percentage |  |  | 3.60% | 2.30%
WOTC |  |  | $ (1,204,581) | $ (712,891)
WOTC, percentage |  |  | 9.60% | 11.70%
Other |  |  | $ (94,919) | $ 30,226
Other, percentage |  |  | (0.80%) | (0.50%)
Total taxes on income | $ 229,836 | $ 86,446 | $ 638,064 | $ 741,038
Total taxes on income, percentage |  |  | 5.10% | 11.20%

X
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- Definition Percentage of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to Work Opportunity Tax Credit. + References No definition available. + Details
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- Definition Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to share-based payment arrangement. + References No definition available. + Details
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