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Income Taxes (Tables)
12 Months Ended
Dec. 31, 2022
Income Tax Disclosure [Abstract]  
Schedule of Income Tax Expense (Benefit)
Income tax benefit is as follows:
 
    
Year ended December 31,
 
    
2021
    
2022
 
Current:
                 
Federal
   $ —        $ 265,813  
State
     —          104,598  
    
 
 
    
 
 
 
       —          370,411  
Deferred:
                 
Federal
     (3,040,141      (10,074,570
State
     (2,281,489      (8,083,275
    
 
 
    
 
 
 
       (5,321,630      (18,157,845 )
    
 
 
    
 
 
 
     $ (5,321,630    $ (17,787,434
    
 
 
    
 
 
 
Schedule of Income Tax Expense (Benefit) , Federal Statutory Rate
Income tax benefit differs from the amounts that would result from applying the federal statutory rate of 21% to the Company’s loss before taxes as follows:
 
    
Year ended December 31,
 
    
2021
    
2022
 
Expected tax benefit
   $ (1,412,137    $ (12,564,847
State income taxes, net of federal benefit
     (353,270      (2,618,634
Tax rate adjustments
     (822,982      (3,687,539
Change in valuation allowance
     (3,097      (5,121
Non-deductible
items
     837,045        884,241  
Non-taxable
items
     (3,412,500      —     
Other
     (154,689      204,466  
    
 
 
    
 
 
 
     $  (5,321,630    $  (17,787,434
    
 
 
    
 
 
 
Schedule of Components of Deferred Tax Assets and Liabilities
Temporary differences that give rise to the components of deferred tax assets and liabilities are as follows:
 
    
December 31,
 
    
2021
    
2022
 
Deferred tax assets:
                 
Allowance for doubtful accounts
   $ 451,685      $ 476,552  
Other assets
     274,357        327,689  
Operating lease liabilities
     759,130        919,745  
Other long-term liabilities
     2,743,597        2,084,645  
Stock-based compensation
     223,960        156,677  
Interest expense limitation
     5,097,723        10,006,855  
Net operating losses
     3,221,884        2,215,118  
    
 
 
    
 
 
 
Subtotal
     12,772,336        16,187,281  
Valuation allowance
     (305,043      (299,922
    
 
 
    
 
 
 
Total
     12,467,293        15,887,359  
    
 
 
    
 
 
 
Deferred tax liabilities:
                 
Prepaid expenses
     (465,976      (143,287
Property and equipment
     (3,308,562      (5,834,727
Intangibles
     (124,382,072      (107,978,326
    
 
 
    
 
 
 
Total
     (128,156,610      (113,956,340
    
 
 
    
 
 
 
Net deferred tax liabilities
   $ (115,689,317    $ (98,068,981