Income Taxes (Tables)

12 Months Ended

Sep. 30, 2020

Schedule of Components of Income Tax Expense (Benefit)

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

	Fiscal Year Ended
	September 30, 2020			September 30, 2019			September 30, 2018
Current:
Federal	$	12.5		$	10.1		$	(5.3	)
State		5.0			5.0			2.4
Deferred:
Federal		(19.6	)		0.8			(54.5	)
State		(7.5	)		(3.1	)		(8.8	)
Total income tax (benefit) expense	$	(9.6	)	$	12.8		$	(66.2	)

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, 2020			September 30, 2019			September 30, 2018
Federal tax at statutory rate	$	(10.8	)	$	12.0		$	(20.0	)
State tax, net of federal tax (benefit) expense		(2.5	)		1.5			(5.2	)
Tax effect of:
Equity-based compensation		1.5			1.0			2.4
Provision to return and deferred tax adjustments		(0.7	)		(0.9	)		(0.6	)
Non-deductible promotional and entertainment expense		0.6			0.8			1.0
Goodwill impairment		3.3			—			—
Fuel tax credit and other credits		(0.8	)		(0.8	)		(0.7	)
Change in uncertain tax positions		(0.1	)		(0.8	)		0.6
Non-deductible IPO costs		—			—			1.6
Domestic production activities deduction^(a)		—			—			(1.7	)
Rate change^(b)		—			0.1			(43.4	)
Other, net		(0.1	)		(0.1	)		(0.2	)
Income tax (benefit) expense	$	(9.6	)	$	12.8		$	(66.2	)

(a)	In 2018, the Company calculated refund claims related to the domestic production activities deduction. The refund claims reduced the tax provision by $1.7. The domestic production activities deduction was eliminated by the 2017 Tax Act.

(b)	In 2018, the inclusion of the revaluation of the net deferred tax liability attributable to the 2017 Tax Act reduced the tax provision by $43.4.

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, 2020		September 30, 2019
Deferred tax assets:
Interest rate swaps	$	3.3	$	4.9
Self-insurance reserves		27.4		23.7
Deferred compensation		2.7		2.8
Deferred rent		—		0.4
Payroll related accruals		15.8		11.2
Other accrued expenses		5.1		2.3
Allowance for doubtful accounts		0.8		1.3
Lease liabilities		16.6		—
Net operating loss carryforward		5.5		5.0
Other non-current deferred tax assets		2.3		0.9
Total non-current deferred tax assets		79.5		52.5
Valuation allowance		—		—
Total deferred tax assets	$	79.5	$	52.5

Deferred tax liabilities:
Intangible assets	$	53.2	$	60.9
Property and equipment		42.3		42.8
Inventories		—		4.7
Deferred revenue		7.1		7.8
Prepaid assets		0.5		0.3
Lease assets		14.8		—
Other non-current deferred tax liabilities		0.5		0.4
Total non-current deferred tax liabilities		118.4		116.9
Total deferred tax liabilities	$	38.9	$	64.4

The Company files income tax returns in the U.S. federal jurisdiction and various state and local jurisdictions. The Company’s returns are no longer subject to U.S. federal and state tax examination for years before 2017 and 2016, respectively. The Company’s 2016 U.S. federal tax return examination was closed during this fiscal year.