It’s only August and a lot could change between now and opening night, but as of today, the Lakers have the league’s leading payroll at $91,377,313. The Lakers are well above the NBA salary cap of $57.7 million for 2009-10 and the luxury tax of $69.92. They must pay $1 for every $1 they are over the luxury tax threshold, which means Jerry Buss must write the league a check for roughly $22 million.

The Utah Jazz have the league’s second-highest payroll at $84,654,219, followed by the Cleveland Cavaliers at $79,975,195 and the Boston Celtics at $79,230,991, with the San Antonio Spurs rounding out the top five at $78,296,230.

Tracy McGrady will be the league’s highest-paid player at $23,239,561, with Kobe Bryant second at $23,034,375.

(Thanks to HoopsHype.com for the team and individual figures).