rates vs tax

rates and tax both are nouns.

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

As nouns, tax is a hypernym of rates; that is, tax is a word with a broader meaning than rates:

rates: a local tax on property
tax: charge against a citizen's person or property or activity for the support of government

Other hypernyms of rates include revenue enhancement, taxation.

rates (noun)	tax (noun)
a local tax on property	charge against a citizen's person or property or activity for the support of government

rates (verb)	tax (verb)
	make a charge against or accuse
	use to the limit
	levy a tax on
	set or determine the amount of (a payment such as a fine)