OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Jan. 01, 2017

Accrued Liabilities, Current [Abstract]

Other Current Liabilities [Table Text Block]

	January 1,		January 3,
(in thousands)	2017		2016
Gift cards payable	$	1,448	$	1,616
Other liabilities		1,140		902
Sales tax payable		454		674
Accrued real estate tax		79		---
Deferred franchise fees		16		134
Accrued property and equipment purchases		3		40
Income taxes payable		---		40
	$	3,140	$	3,406