One of the reasons for the lockout in 2011 was that the small market teams wanted to make sure the big market teams wouldn't have a stranglehold on all the talent with the money they can offer, taxes be damned.
To combat this, language was put in place where teams that are over the luxury tax for a certain number of years in a row or were tax payers for a number of years within the same block of seasons would be charged an exorbitant amount in order to discourage the bigger teams from spending whatever they want.
While the idea sounded nice, it looks like the language was a little flimsy. This from CBA expert Larry Coon:
The first year of the repeater tax (2015) will only apply to teams that were also taxpayers in the three previous seasons — 2011-12 through 2013-14. So right now, only Boston and the Lakers are candidates. The Celtics will probably stay out of the tax this season, and the Lakers are clearing the books next summer. So I don’t think any team will be a repeater in 2...