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INCOME TAXES (Tables)

12 Months Ended

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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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 reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of the change in unrecognized tax benefits.

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