|ESPN.com: Los Angeles Lakers||[Print without images]|
"This is the last season the Lakers will pay a dollar-for-dollar penalty for exceeding the luxury-tax threshold, meaning that their league-high payroll of $99.2 million will cost them an additional $28.9 million in taxes, because that's how far they are above the $70.3-million tax level. The tax will raise the tab for their player costs to $128 million.
Starting next season, the tax burden gets significantly heavier. NBA teams must pay a $1.50-to-$1 ratio for the first $4.99 million they are over the luxury-tax threshold, a $1.75-to-$1 ratio for being $5 million to $9.99 million above the threshold, a $2.50 ratio for $10 million to $14.99 million over, and a $3.25 ratio for $15 million to $19.99 million beyond the threshold.
Teams that are $20 million or more over the tax level accrue additional penalties, increasing by 50 cents per dollar for every $5 million...
The Lakers already have $79.6 million committed to eight players for the 2013-14 season. Assuming they re-sign Howard next summer to a maximum contract that calls for him to make $20.5 million in the first year, that bumps the Lakers payroll over $100 million.
If their final payroll was $105 million, that would put them $32 million over the league's projected tax threshold of $73 million, triggering a tax of $94.5 million and putting the team on the hook for a staggering total of $199.5 million — a 55.9% increase over the total for this season with essentially the same group of core players."