A new payroll tax highlights the National Lacrosse League's seven-year collective bargaining agreement with its players' union.
The NLL and the Professional Lacrosse Players' Association announced the deal Tuesday.
The nine-team indoor league has operated since 1986, with four of the teams in Canada. The 2014 season begins Dec. 28.
The league doesn't have a hard salary cap but the luxury tax will begin at 25 percent above a $400,000 threshold and escalate to 100 percent when the threshold exceeds $475,000. The money generated by the tax will be distributed to teams that are below the $400,000 threshold.