As detailed by HOOPSWORLD.com, the Lakers currently have $99,893,231 in payroll this season.
With a record of 17-22 (12th place in the Western Conference), the Lakers will pay $29,586,231 in luxury taxes. All told, the Lakers' $129,479,462 payroll is easily the highest in the league.
No other team is at $100 million. The Miami Heat is just under the $97-million mark (including tax), but they're coming off an NBA championship.
The Lakers pay three players (Kobe Bryant, Dwight Howard and Pau Gasol) a total of $66.4 million, more than 15 teams pay for their entire rosters.