The Miami “Heat” could pay Kevin Durant any amount of money it took to get him to sign a contract. They could sign any other player to join Durant in Miami.
The NBA salary cap is a fine or “tax” threshold it is not a law. You don’t get arrested for spending over the cap; you have to pay a fine, usually called a “tax,” to the league. The salary cap discourages spending, it does not prevent it.
The stiffest fine that can be imposed on an owner is the so-called “Repeat offender tax.” If such an owner spent in excess of $20 million over the salary cap, for each additional dollar he paid a player he would owe the league $4.75 plus $.50 per excess dollar for each $5 million increment. Let’s say Micky Arison, “Heat” owner, net worth $8 billion, went $50 million over the $20 million repeat offender line. Arison would have to pay the league $157,500,000. Arison, or any other owner in the league, who wanted to win at whatever cost it took, could do it.
The stiffest fine that can be imposed on an owner is the so-called “Repeat offender tax.” If such an owner spent in excess of $20 million over the salary cap, for each additional dollar he paid a player he would owe the league $4.75 plus $.50 per excess dollar for each $5 million increment. Let’s say Micky Arison, “Heat” owner, net worth $8 billion, went $50 million over the $20 million repeat offender line. Arison would have to pay the league $157,500,000. Arison, or any other owner in the league, who wanted to win at whatever cost it took, could do it.
