(5) Other Current Liabilities Other current liabilities consisted of the following at: | | | | | | | (in thousands) | | July 4, 2021 | | January 3, 2021 | Gift cards payable | | $ | 5,584 | | $ | 6,553 | Sales tax payable | | | 1,305 | | | 1,286 | Other accrued expense | | | 1,381 | | | 1,394 | Accrued interest | | | — | | | 115 | Accrued utilities | | | 230 | | | 199 | Deferred revenue, other | | | 230 | | | 124 | Deferred franchise fees | | | 84 | | | 95 | Other current liabilities | | $ | 8,814 | | $ | 9,766 |
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