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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | For the years ended December 31, 2024, 2023 and 2022, income taxes expense consisted of:
| For the Years Ended December 31,
| 2024 |  | 2023 |  | 2022
Current: |  |  |  |  |
Federal | $ | 130,257 |  |  | $ | 137,375 |  |  | $ | 130,987 |
State | 20,201 |  |  | 22,029 |  |  | 36,624 |
Foreign | — |  |  | — |  |  | — |
Total Current: | 150,458 |  |  | 159,404 |  |  | 167,611 |
Deferred: |  |  |  |  |
Federal | $ | (77,171) |  |  | $ | (14,366) |  |  | $ | (47,211) |
State | (31,343) |  |  | 108 |  |  | (14,930) |
Foreign | — |  |  | — |  |  | — |
Total Deferred | (108,514) |  |  | (14,258) |  |  | (62,141) |
Total | $ | 41,944 |  |  | $ | 145,146 |  |  | $ | 105,470 |
Schedule of Effective Income Tax Rate Reconciliation | The difference between the income tax expense for the years ended December 31, 2024, 2023 and 2022 and the expected income taxes based on the statutory rate applied to earnings (loss) arises as follows:
| For the Years Ended December 31,
| 2024 |  | 2023 |  | 2022
Income/(Loss) before Income Taxes | $ | (299,915) |  |  | $ | 27,798 |  |  | $ | (163,403) |
Statutory Tax Rate | 21 | % |  | 21 | % |  | 21 | %
Expense/(Recovery) based on Statutory Rate | (62,982) |  |  | 5,838 |  |  | (34,314) |
Other Permanent Differences | 265 |  |  | 225 |  |  | 1,068 |
Impairment | 2,677 |  |  | 9,345 |  |  | 17,265 |
Uncertain Tax Position, including penalties and interest | 108,104 |  |  | — |  |  | — |
Nondeductible 280E | — |  |  | 79,731 |  |  | 84,751 |
Penalties and Interest | 9,233 |  |  | 29,581 |  |  | 12,305 |
Non-controlling Interests | 1,997 |  |  | 1,326 |  |  | 1,319 |
State Taxes | (10,871) |  |  | 15,248 |  |  | 24,389 |
Prior Year True Ups | (6,209) |  |  | 5,646 |  |  | 4,362 |
State Rate Change on Deferred Taxes | (270) |  |  | (1,066) |  |  | (2,531) |
Acquisition Purchase Price Remeasurement | — |  |  | (728) |  |  | (3,144) |
Income Tax Expense | $ | 41,944 |  |  | $ | 145,146 |  |  | $ | 105,470 |
11. INCOME TAXES (Continued)
Schedule of Deferred Tax Assets and Liabilities | At December 31, 2024 and December 31, 2023, the components of deferred tax assets and (liabilities) were as follows:
| As of December 31,
| 2024 |  | 2023
Deferred Tax Assets |  |  |
Operating Lease Liabilities | $ | 6,775 |  |  | $ | 5,423 |
Loyalty Points | 2,143 |  |  | 1,668 |
Stock Compensation | 295 |  |  | 614 |
Basis Differences in Goodwill | 4,068 |  |  | 5,577 |
Basis Differences in Property, Plant and Equipment | 6,860 |  |  | 2,486 |
Business Interest Expense and Net Operating Loss Carryforwards | 3,098 |  |  | — |
Leasehold Improvements | 4,714 |  |  | 4,704 |
Total Deferred Tax Assets | 27,953 |  |  | 20,472 |
Valuation Allowances | (695) |  |  | — |
Net Deferred Tax Assets | $ | 27,258 |  |  | $ | 20,472 |
Deferred Tax Liabilities |  |  |
Operating Right of Use Assets | $ | (6,267) |  |  | $ | (5,238) |
Intangibles | (95,090) |  |  | (197,449) |
Total Deferred Tax Liabilities | (101,357) |  |  | (202,687) |
Net Deferred Tax Liabilities | $ | (74,099) |  |  | $ | (182,215) |
Schedule of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of gross unrecognized tax benefits for uncertain tax positions is as follows:
|  | 2024 |  | 2023
Balance at Beginning of Year |  | $ | 2,973 |  |  | $ | 5,739 |
Increases related to tax positions in a prior period |  | 317,052 |  |  | — |
Decreases due to lapse of statute of limitations |  | (1,300) |  |  | (2,766) |
Increases related to tax positions in the current period |  | 82,269 |  |  | — |
Decreases related to tax positions in the current period |  | — |  |  | — |
Balance at End of Year |  | $ | 400,994 |  |  | $ | 2,973 |
Schedule Of Uncertain Tax Liabilities | A reconciliation of the beginning and ending amount of uncertain tax liabilities is as follows:
|  | 2024 |  | 2023
Balance at Beginning of Year |  | $ | 2,973 |  |  | $ | 5,739 |
Increases related to tax positions in a prior period |  | 159,692 |  |  | — |
Decreases related to tax positions in a prior period |  | (1,300) |  |  | (2,766) |
Increases related to tax positions in the current period |  | 77,260 |  |  | — |
Interest and penalties recorded in income tax expense(1) |  | 31,954 |  |  | — |
Decreases related to tax positions in the current period |  | — |  |  | — |
Balance at End of Year |  | $ | 270,579 |  |  | $ | 2,973 |
(1)Amount represents the penalties and interest recorded on uncertain tax positions during the respective years which are recorded to the provision for income taxes on the Consolidated Statements of Operations.

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