The Los Angeles Dodgers topped a record nine teams owing Major League Baseball’s luxury tax this year with an unprecedented $103 million penalty. The New York Mets owe $97.1 million that raises their tax total under high-spending owner Steve Cohen to nearly $229 million. The World Series champion Dodgers will pay a tax for the fourth year in a row. The Dodgers’ tax payroll of $353 million included $1,032,454 in non-cash compensation for Shohei Ohtani, whose contract calls for use of a suite for games at Dodger Stadium and an interpreter. The Yankees owe $62.5 million, followed by Philadelphia at $14.4 million, Atlanta at $14 million and Texas at $10.8 million.