Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense

The components of income tax expense consist of the following:

	Years Ended December 31,
	2021		2020
Current
Federal	$	—	$	—
State		411,919		176,758
Net income tax expense	$	411,919	$	176,758

Schedule of Deferred Tax Assets and Liabilities

The significant components of the Company’s deferred tax assets and liabilities are as follows:

	December 31,
	2021			2020
Deferred tax assets:
Net operating losses	$	19,538,932		$	13,547,317
AMT/Federal credit		897,616			—
State credits		2,485,652			2,031,797
Lease liability ASC 842		7,271,783			7,152,442
Disallowed interest expense		164,921			164,984
Share-based compensation		495,960			—
Impairment		464,720			—
Other		691,010			976,746
Total deferred tax assets	$	32,010,594		$	23,873,286
Deferred tax liabilities:
Basis difference on fixed assets	$	(4,114,426	)	$	(3,569,913	)
Basis difference on intangibles		(1,427,816	)		(1,066,468	)
Prepaid expenses		(709,653	)		(100,995	)
Right-of-use asset ASC 842		(4,372,138	)		(4,324,325	)
Other		(72,714	)		—
Total deferred liabilities		(10,696,747	)		(9,061,701	)
Net deferred tax asset		21,313,847			14,811,585
Less valuation allowance		(21,313,847	)		(14,811,585	)
Net deferred tax asset (liability) post valuation allowance	$	—		$	—

Schedule of Effective Tax Rate Differs from Statutory Federal Tax Rate

The effective tax rate differs from the statutory federal tax rate as follows:

	Years Ended December 31,
	2021					2020
Federal income tax at the statutory rate U.S. federal rate	$	1,851,313		21.0	%	$	(835,808	)	21.0	%
State taxes, net of federal		325,416		3.8	%		128,075		(3.2	%)
Permanent items		693,699		7.9	%		2,571,620		(64.6	%)
Change in valuation allowance		(2,383,291	)	(27.0	%)		(1,659,594	)	41.7	%
Return to provision adjustments		8,665		0.1	%		—		0.0	%
Nondeductible expenses and other		(83,883	)	(1.0	%)		(27,535	)	0.7	%
Income tax expense	$	411,919				$	176,758
Effective income tax rate	4.7%					4.4%