levy vs tax

levy and tax both are nouns.

Word	Noun	Adjective	Verb	Adverb
levy	Yes	No	Yes	No
tax	Yes	No	Yes	No

As nouns, tax is a hyponym of levy; that is, tax is a word with a more specific, narrower meaning than levy:

levy: a charge imposed and collected
tax: charge against a citizen's person or property or activity for the support of government

Other hyponyms of levy include revenue enhancement, taxation, tithe.

As verbs, tax is a hyponym of levy; that is, tax is a word with a more specific, narrower meaning than levy:

Other hyponyms of levy include toll, tithe, reimpose, lay, fine, mulct, distrain.

levy (noun)	tax (noun)
the act of drafting into military service	charge against a citizen's person or property or activity for the support of government
a charge imposed and collected

levy (verb)	tax (verb)
cause to assemble or enlist in military	make a charge against or accuse
impose and collect	use to the limit
	levy a tax on
	set or determine the amount of (a payment such as a fine)