Neither the Celtics  or the Lakers made it out of the first round of the playoffs last season, but making it that far cost Los Angeles more than it did for Boston.
The Lakers reportedly will pay a league-high $29.25 million worth of luxury tax  for their payroll last season, while the Celtics will pay only $1.18 million. The Heat ($13.34 million), Nets ($12.88 million), Knicks ($9.96 million), and Bulls ($3.93 million) are the other four teams that have to pay a luxury tax for their payrolls last season.
The NBA also announced its salary cap and luxury tax threshold for the 2013-14 season, and going over the luxury tax threshold will be even more costly for teams than it was this past season. The Nets , who have a similar payroll to the Lakers this past season, are projected to have to pay around $75 million in luxury tax payments after next season if they keep the payroll they have now.
Fifty percent of the total tax paid by the six teams will fund the league’s revenue sharing for the 2012-13 season, according to the 2011 collective bargaining agreement. The rest of it will be distributed evenly among the league’s remaining 24 teams.
According to the ESPN report, the six teams will receive an invoice by Monday and have to remit their payment by July 24. The money will be distributed to the 24 teams before July 29.