OTHER CURRENT LIABILITIES

12 Months Ended

Dec. 29, 2019

Other Current Liabilities

Other Current Liabilities

(5)         OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following at:

(in thousands)	December 29, 2019		December 30, 2018
Gift cards payable	$	2,360	$	1,035
Accrued expenses		1,874		1,238
Asset retirement obligations and lease reserves		6		161
Sales tax payable		584		274
State income tax payable		—		16
Deferred franchise fees		151		207
Accrued property and equipment purchases		—		39
Other current liabilities	$	4,975	$	2,970