NEW YORK -- A record six teams are paying baseballs luxury tax this season, led by the Los Angeles Dodgers at $31.8 million and the New York Yankees at $27.4 million.Boston ($4.5 million), Detroit ($4 million), San Francisco ($3.4 million) and the World Series champion Chicago Cubs ($2.96 million) also were sent bills Friday by the commissioners office, according to information obtained by The Associated Press.The Yankees are paying for the 14th straight year since the tax began, raising their total to $325 million. New York has said it hopes to get below the threshold by 2018.Los Angeles owes for the fourth consecutive year and like New York pays at a 50 percent rate on the amount above the $189 million threshold. The Dodgers paid a record $43 million for 2015, and their four-year total is $113 million.Boston and San Francisco pay at a 30 percent rate as offenders for the second straight year, and Detroit and the Cubs -- a first-time payer -- are at 17.5 percent.The number of teams over the threshold topped last years mark of four. This years total tax was $74 million.Major League Baseball negotiated the luxury tax in an effort to slow spending by large-market clubs and combined with revenue sharing has helped increase the competitive of small-market teams and those in the middle.The threshold increases to $195 million next year under the new labor contract, and tax rates go up, too. There will be additional surtaxes, raising the rate to as much as 95 percent for the amount above $235 million, with the increase to be phased in for 2017 at the midpoint between the old and new rules.Los Angeles lowered its payroll from a record $291 million last year to just under $255 million, which topped the major leagues for the third straight year. For purposes of the tax, which uses average annual values and includes benefits, the Dodgers payroll was nearly $253 million.Luxury tax payrolls figure to increase slightly across the major leagues next year because of a provision in the labor contract calling for the inclusion of salaries of players sent outright to the minors starting this Dec. 1.The Yankees regular payroll was second at $224.5 million, up slightly from last years $223.6 million, followed by Boston ($200.6 million), Detroit ($199 million), the Cubs ($182 million), San Francisco ($181 million) and the Los Angeles Angels ($173 million).Milwaukee had the lowest payroll at $65.5 million, down from $98 million last year. Tampa Bay was at $67 million, down from $77 million.Spending on 40-man major league payrolls totaled nearly $4.1 billion, an increase of $200 million.Luxury tax payrolls are based on the average annual values of contracts and earned 2016 bonuses, and regular payrolls include 2016 salaries, earned bonuses and prorated shares of signing bonuses.Luxury tax checks to the commissioners office are due by Jan. 21. Tax money is used to fund player benefits and MLBs Industry Growth Fund. Starting next year, part of the money also will be used to fund player Individual Retirement Accounts and part will be given to teams not over the tax threshold.Teams pay on the amount they are over the tax threshold. The tax rate starts at 17.5 percent for first-time offenders, then climbs to 30 percent, 40 percent and 50 percent in subsequent years, resetting when a club drops below the threshold for a season.Starting next year, the tax rates will be 20 percent, 30 percent and 50 percent, with a 12 percent surtax on the amount $20 million to $40 million above the threshold. There will be an additional surtax of 42.5 percent on the amount more than $40 million over for first-time offenders and 45 percent for subsequent offenders. Authentic Jerseys NFL .ca looks back at the stories and moments that made the year memorable. Wholesale NFL Jerseys For Sale . Paul Pierce couldnt believe he missed at the end. Young scored a season-high 26 points to spark a huge effort from the leagues most productive bench, and Los Angeles beat the Brooklyn Nets 99-94 on Wednesday night after blowing a 27-point lead. http://www.cheapjerseybiz.us/ .Y. -- Bills receiver Stevie Johnson has a bone to pick with the NFL schedule maker. Authentic Jerseys China . Brazilian national coach Luiz Felipe Scolari has confirmed that the veteran goalkeeper is set to join Toronto on loan, saying it will help him be ready for the World Cup. Cheap Jerseys Authentic . The 26-year-old Ireland striker, who has four goals this season, has signed a three-and-a-half year contract with his new club. BOSTON -- David Pastrnak had already found his scoring touch this season. It was his overtime winner that had his teammates in awe.Pastrnak scored his second goal of the game 1:23 into the extra period, and the Boston Bruins continued their recent success against the Florida Panthers with a 4-3 victory Monday night.The goal was just the skill of David showing what he can do, Bruins captain Zdeno Chara said.Pastrnak got his team-leading 15th goal by cutting in from the left wing, shifting around goalie Roberto Luongo and tucking in the game-winner.Hes very creative Boston goalie Tuukka Rask said of his teammate. Hes been a talent for many, many years and now hes finally taking the last step and kind of making a real name for himself in the league.David Backes and Tim Schaller also scored for the Bruins, who are 15-2-1 in their last 18 games against the Panthers. Rask stopped 27 shots to raise his record to 14-4-1 this season and 17-3-1 in his career against Florida.Jaromir Jagr had a goal for the Panthers, the 754th of his career, and Luongo finished with 32 saves.I said weve got to pull together and I thought the guys did that in the third, Florida general manager/interim coach Tom Rowe said. That third period is what we are capable of.Floridas Jason Demers slipped a shot under Rask, tying it with 1:29 to play, after the Bruins had moved ahead when Backes tipped in Ryan Spooners shot for the go-ahead goal with 6:52 remaining.Gutsy effort there in a tough building, Luongo said.Aleksander Barkov also scored for the Panthers.Boston improved to 4-0-1 in its last five games, sending the Panthers to their fourth loss in five on a six-game road trip, their longest of the season.Backes, at the top of the crease, redirected Spooners wrister from the top of the left circle after Barkov had tied it with 12:06 to play.Pastrnaks first goal snapped a 1-all tie late in the second perriod.dddddddddddd. Brad Marchand hustled for a loose puck behind the net and fed it out front to Pastrnak, who snapped in a quick shot from just outside the crease.Hes coming into his own, Boston coach Claude Julien said. Theres no doubt about that. Confidence-wise its probably at its highest, and rightfully so.Barkov tied it again by firing a rising wrister past Rasks glove.The Bruins had moved ahead 1-0 on Schallers goal late in the opening period.Florida evened it on Jagrs goal midway through the second when he one-timed Aaron Ekblads pass by Rask.Game notes Before the opening faceoff, the Bruins honored five New Englanders who won medals at the 2016 Rio Olympics. Gymnast Aly Raisman, from Needham, Massachusetts, dropped the ceremonial first puck. They each wore a Bruins home black and gold jersey with No. 16 and their last names on the back. ... Chara returned after missing six games with a lower-body injury. I felt pretty good for the first game, he said. It was a good game to come back. Floridas a good skating team and its always pretty challenging to play them. ... Boston D Torey Krug wasnt at the morning skate because of illness, but played. . Florida D Keith Yandle sustained a lower-body injury in the first and didnt return. Rowe said after the game that Yandle is going to be out for a while. ... Boston LW Matt Beleskey and Panthers C Jonathan Marchessault both were out with lower-body injuries, and after the game the Bruins said Beleskey will miss six weeks with a knee injury. . Rowe grew up about 25 minutes from TD Garden, in Lynn, Massachusetts.UP NEXTPanthers: End their trip at the Philadelphia Flyers on Tuesday before going home for two straight.Bruins: At the Washington Capitals on Tuesday before playing two in a row at home. Cheap Authentic Jerseys Discount NFL Jerseys Wholesale NFL Camo Jerseys Cheap NFL Autographed Jerseys China Jerseys Wholesale Wholesale Jerseys Cheap Jerseys Store China Jerseys Wholesale Wholesale Throwback Jerseys Cheap Stitched Jerseys China NFL Hoodies Cheap Authentic Jerseys Wholesale Jerseys China Camo China NFL Jerseys Jerseys From China ' ' '