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. Custom Seahawks Jersey China . Having already announced that the race will start May 9 with three stages in Northern Ireland and Ireland and finish in Trieste on June 1, the rest of the route was unveiled Monday. Cheap Seahawks Jerseys . Boucher previously coached the Tampa Bay Lightning and had a 97-78-20 record over two-plus seasons. 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In recent matches, it also has found ways to beat teams on offence, too. "Were punishing teams when we get our chances," RSL midfielder Kyle Beckerman said. "When you score and you change the game, a team cant come in here and sit back. They got to come out now." Seattle learned that lesson first hand. Beckerman scored a goal right before halftime and Robbie Findley added another immediately after it to lift Salt Lake to a 2-0 victory over the Sounders on Saturday night. The win vaulted RSL (9-5-3) into first place into the Western Conference. Seattle (6-5-3) lost for just the second time in its past nine MLS matches. Salt Lake has scored two or more goals in five consecutive matches and has 27 goals in its last 10 games across all competitions, registering eight wins during that stretch. Beckerman put Salt Lake on the board in the 41st minute, scoring on a deflected free kick by Javier Morales. The ball bounced off a defender and took a hop out to Beckerman on the right side of the box. He cleaned it up perfectly, sliding a half-volley under to the crossbar. Seattle had no shots on goal and did not create a single shot period during the first half. "This is our first shutout in a few games," RSL defender Nat Borchers said. "We put that on the bulletin board and really made that a point to get that tonight." It only took 40 seconds of the second half for Findley to close the door on the Sounders, giving RSL a two-goal lead in the 46th minute on a second-chance goal after his initial shot was saved. Findley tracked down a deep pass from Morales and fired a righht-footer just outside the 6-yard box.dddddddddddd Seattle goalkeeper Michael Gspurning cleared the ball out to Khari Stephenson, who flicked ahead to Findley again. He launched another shot just outside the right upper corner of the box. This time, he threaded the ball inside the left post. "We talk about being a consistent team and competing with the best teams in the league," Seattle forward Eddie Johnson said. "We cant come out and give up a goal 40 seconds into the half. Theres too much experience on this team. Theres no excuses." The Sounders struggled to mount a comeback because they could do hardly anything against RSLs stiff defence. They did not create their first shot of the game until Mario Martinez curled the ball from the right side of the box at Salt Lake goalkeeper Nick Rimando in the 73rd minute. Seattle finished the match with a total of two shots. RSL tallied 17 shots, putting six on the net. More concerning than the lack of shots for Seattle coach Sigi Schmid was that the Sounders mentally packed it in after Findleys goal. "Goals change games," Schmid said. "From that point on in the second half, I thought they pretty much dominated us. At that point, I didnt think we made smart decisions or played well. And they were the better team for sure." RSL coach Jason Kreis cautioned his players against letting their rise to the top the Western Conference go to their heads. "Young players need to be concerned with one thing: getting better every day and giving their best in training sessions," Kreis said. "They dont need to concern themselves with how many points this team has at all. If theyre doing that, theyre certainly not going to be in the right mindset to further their game." ' ' '