Income Taxes (Tables)

12 Months Ended

21 Months Ended

Sep. 30, 2021

Sep. 30, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of income tax expense (benefit) are as follows:

	Fiscal Year Ended
	September 30, 2021			September 30, 2020			September 30, 2019
Current:
Federal	$	(28.1	)	$	12.5		$	10.1
State		3.8			5.0			5.0
Deferred:
Federal		28.4			(19.6	)		0.8
State		0.5			(7.5	)		(3.1	)
Total income tax (benefit) expense	$	4.6		$	(9.6	)	$	12.8

Schedule of Income Tax Expense (Benefit) Differs from Amount Computed at Federal Statutory Corporate Tax Rate

Income tax expense (benefit) differs from the amount computed at the federal statutory corporate tax rate as follows:

	Fiscal Year Ended
	September 30, 2021			September 30, 2020			September 30, 2019
Federal tax at statutory rate	$	10.7		$	(10.8	)	$	12.0
State tax, net of federal tax (benefit) expense		3.6			(2.5	)		1.5
Tax effect of:
Equity-based compensation		1.2			1.5			1.0
Provision to return and deferred tax adjustments		(0.6	)		(0.7	)		(0.9	)
Non-deductible promotional and entertainment    expense		0.6			0.6			0.8
Goodwill impairment		—			3.3			—
Fuel tax credit and other credits		(0.8	)		(0.8	)		(0.8	)
Change in uncertain tax positions		—			(0.1	)		(0.8	)
Carryback claim, net of adjustments		(10.1	)		—			—
Rate change		—			—			0.1
Other, net		—			(0.1	)		(0.1	)
Income tax expense (benefit)	$	4.6		$	(9.6	)	$	12.8

Components of Net Deferred Tax Asset and Liability Accounts

The components of the Company’s net deferred tax asset and liability accounts resulting from temporary differences between the tax and financial reporting basis of assets and liabilities are as follows:

	September 30, 2021		September 30, 2020
Deferred tax assets:
Interest rate swaps	$	1.4	$	3.3
Self-insurance reserves		29.6		27.4
Deferred compensation		2.7		2.7
Payroll related accruals		18.3		15.8
Other accrued expenses		1.8		5.1
Allowance for doubtful accounts		0.8		0.8
Lease liabilities		17.7		16.6
Net operating loss carryforward		11.2		5.5
Other non-current deferred tax assets		1.8		2.3
Total non-current deferred tax assets		85.3		79.5
Valuation allowance		—		—
Total deferred tax assets	$	85.3	$	79.5
Deferred tax liabilities:
Intangible assets	$	49.0	$	53.2
Property and equipment		79.0		42.3
Deferred revenue		8.7		7.1
Prepaid assets		0.4		0.5
Lease assets		15.9		14.8
Other non-current deferred tax liabilities		0.5		0.5
Total non-current deferred tax liabilities		153.5		118.4
Total deferred tax liabilities	$	68.2	$	38.9
Classification on balance sheets:
Other Assets	$	2.6		—
Deferred Tax Liabilities	$	70.8	$	38.9