tax vs levy

tax and levy both are nouns.

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

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

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

As verbs, levy is a hypernym of tax; that is, levy is a word with a broader meaning than tax:

Other hypernyms of tax include impose.

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

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