What was the amount of Beggars Pizza's accrued state taxes in 2022?

According to Beggars Pizza's 2025 Franchise Disclosure Document, the information regarding the specific amount of accrued state taxes for 2022 is not available in the provided excerpts. However, the document does mention that the company elected to pay the Illinois Pass-Through Entity Tax (PTE Tax) on behalf of its members. The 2021 financial statements were restated to reflect a PTE Tax payment of $35,586 as a distribution to members, rather than a miscellaneous expense. This indicates that state tax considerations are relevant to Beggars Pizza's financial reporting.

While the excerpts provide details on how Beggars Pizza handles certain accounting policies, such as royalty receivables and revenue recognition, they do not include a breakdown of accrued taxes. The independent auditor's report confirms that the financial statements were audited in accordance with generally accepted accounting principles, suggesting that tax liabilities would be appropriately reflected in the financial statements. However, the specific amount of accrued state taxes is not explicitly disclosed in the provided excerpts.

A prospective franchisee should inquire directly with Beggars Pizza about the company's state tax obligations and how these obligations might affect franchisees. Specifically, it would be beneficial to understand how the Illinois Pass-Through Entity Tax impacts the financial relationship between the franchisor and its franchisees. Understanding these tax implications is crucial for accurately assessing the overall financial viability of a Beggars Pizza franchise.

In summary, while the FDD excerpts touch on tax-related matters, the specific figure for accrued state taxes in 2022 is not provided. A potential franchisee should seek clarification from Beggars Pizza to obtain a comprehensive understanding of the tax landscape.