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OTHER ACCRUED EXPENSES AND CURRENT LIABILITIES
6 Months Ended
Jun. 28, 2023
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):

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June 28, 2023

    

December 28, 2022

Accrued sales and property taxes

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$

3,690

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$

5,270

Gift card liability

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4,189

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4,667

Loyalty rewards program liability

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​

512

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526

Accrued advertising

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—

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​

831

Accrued legal settlements and professional fees

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795

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1,303

Deferred franchise and development fees

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575

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610

Other

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1,557

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1,913

Total other accrued expenses and current liabilities

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$

11,318

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$

15,120

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