Other Accrued Expenses and Current Liabilities

9 Months Ended

Sep. 28, 2022

Payables And Accruals [Abstract]

Other Accrued Expenses and Current Liabilities

5. OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES

Other accrued expenses and current liabilities consist of the following (in thousands):

	September 28, 2022		December 29, 2021
Accrued sales and property taxes	$	5,652	$	4,726
Gift card liability		3,957		4,622
Loyalty rewards program liability		537		687
Accrued advertising		—		3,635
Accrued legal settlements and professional fees		1,161		771
Deferred franchise and development fees		627		637
Employer social security tax deferral		2,543		—
Other		4,453		4,718
Total other accrued expenses and current liabilities	$	18,930	$	19,796