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INCOME TAXES (Reconciliation of Income Tax Computed at the Statutory Federal Rate to Income Tax Expense) (Details) - USD ($)
12 Months Ended
Oct. 03, 2020
Sep. 28, 2019
Reconciliation of Income Tax:    
Tax provision at the statutory rate $ 446,000 $ 1,315,000
Non-controlling interests (226,000) (363,000)
State income taxes, net of federal income tax 43,000 231,000
FICA tip credit (418,000) (463,000)
True up adjustment 43,000 71,000
Tax effect of rate change due to Tax Reform 13,000 51,000
Other permanent items 39,000 45,000
Provision for Income Taxes $ (60,000) $ 887,000