Winning in the NBA takes money and title contenders really invest in players while hoping for a good payoff at the end of the season. As the NBA gears up for the 2023–24 season, the league's front offices crunch numbers, and some face a huge bill to pay.We take a look at the top five teams that have the highest luxury tax bills heading into the 2023–24 NBA season.5 NBA teams that have made a huge investment in their players and own a high luxury tax billWith the 2023–24 season approaching, these five franchises find themselves grappling with a hefty luxury tax bill.Nonetheless, this also serves as their commitment to creating a winning legacy in the NBA and a testament that they would do whatever it takes to bring home a Larry O'Brien Trophy.Golden State Warriors$206,124,103 / Luxury Tax: $188,166,395The Golden State Warriors didn't hesitate to keep their core players from their 2015 championship and they would also want to reward loyalty.Steph Curry owns the team's largest salary at $51.9 million, followed by Klay Thompson, who is owed $43.2 million for this upcoming season.Chris Paul is the biggest salary addition for this team with $30.8 million, while Andrew Wiggins and Draymond Green follow with $24.3 million and 22.3 million, respectively. Just with those five players, they make up 84% of the total payroll of the Warriors.Los Angeles Clippers$192,298,731 / Luxury Tax: $99,274,843The Los Angeles Clippers have invested in Paul George and Kawhi Leonard, as both players are owed $45.6 million each for the 2023–24 season.The duo owns 47.5% of the total Clippers salaries and the third highest-paid player for this team is Norman Powell at $18 million.They have five more players that are owed $10 million or more and that is why they own the league's second-highest team payroll.Phoenix Suns$188,741,607 / Luxury Tax: $56,702,625The Phoenix Suns are coming in with their new big three of Kevin Durant, Bradley Beal, and Devin Booker. The three players cost $130 million and they make up 69% of the total team's payroll.Jusuf Nurkic comes up next and is playing for $16.8 million for this upcoming season and Grayson Allen is at $8.9 million.Milwaukee Bucks$181,564,962 / Luxury Tax: $49,151,593Damian Lillard finally found a new home and the Milwaukee Bucks will now inherit his contract from the Portland Trail Blazers. He is owed $45.6 million and is tied with Giannis Antetokounmpo as the team's highest-paid player. Khris Middleton will be taking $29.3 million while Brook Lopez is going to make $25 million this upcoming season. Bobby Portis is the last player who will be earning an 8-digit figure at $11.7 million.Boston Celtics$179, 306,130 / Luxury Tax: $32,542,029The Boston Celtics made one of the biggest moves in the NBA off-season as they traded for Jrue Holiday and Kristaps Porzingis. Entering this new season, Holiday owes the team's highest salary at $36.8 million while Porzingis is not far behind with $36 million. Jayson Tatum and Jaylen Brown are almost at the same salary as they combined for $64.4 million.