So the tax and revenue sharing are two separate issues. Basically Portland, being a small market, will receive revenue; but Allen can still overspend and pay a luxury tax to still buy a winning team. No wonder Allen was firm with this lockout. He wins both ways! Lol
Well basically it means this. Portland is a small market team and will receive a revenue share from the bigger markets. Basically they get money from other teams. This revenue share doesn't effect or hamper Allen to pay large amounts of money to contracts, even if they go into luxury. Basically Allen can pay out luxury tax and receive that revenue because Portland is a small market, which could save him money.