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A violator from the salary cap that has surpass the delicate cap to get 4 in the previous 5 seasons qualifies as a do offender and is subject to the repeater tax. Your repeater tax progresses a falling scale similar to the luxury duty now does indeed but in a much stiffer rate. To calculate your repeater tax, take the amount subject to taxes in the luxury tax skin scales and add a dollar to each one. So, the earliest 5 mil would be after tax at Only two.50 us