The Boston Celtics  have to pay up, according to a league memo obtained by ESPN.com.
The NBA released an official statement announcing the salary cap for the 2009-10 season has been set at $57.7 million with a tax level of $69.92 million. Teams will have to pay a $1 tax for every $1 their payroll surpasses the tax level.
The 2009-10 salary cap is down just under a million dollars from last season ($58.68M). The tax level is also down from $71.15M.
ESPN.com reported  the Celtics are one of seven teams that owe luxury tax payments based on payroll from last season. The Cs owe $8,294,664 by July 22. The Knicks and Mavericks were hit the hardest, owing nearly $24 million apiece.