levy on

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levy something (up)on someone or something

to place a tax on someone or something. (Upon is formal and less commonly used than on.) The Congress was very straightforward. It levied room taxes upon rich people. The city council levied a heavy tax on hotel guests.
See also: on
References in periodicals archive ?
Levy became enraged when she ripped his shirt pocket as she tried to retrieve her cellphone.
result in the scheme-based levy estimate exceeding the statutory maximum of 20% of the total levy; or
Employers who do not comply or refuse to surrender property subject to a levy can be held personally liable for the value of the property not surrendered and may also be subject to a penalty equal to 50% of that property's value (Sec.
A levy results only after a taxpayer has neglected to pay their tax and disregarded a “Notice and Demand for Payment” and the “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.
The note, from the trade body the Remote Gambling Association, also warns that extending the levy to overseas operations could bring the whole system into question with the European Commission on the grounds of state aid, and also give rise to a wider debate about betting levies on other sports.
Jewish communal settlements were attractive to Levy and others primarily in response to new waves of anti-Semitism, which resulted in riots in Central Europe in the 1810s.
The results of the research will provide the starting point for the Government's Fresh Start review of the levy boards.
David Levy represented both the tenant and landlord in the transaction.
Born in Brooklyn, Levy left for Los Angeles when she was very young and began her dance training there with Tatiana Riabouchinksa (one of the Ballets Russes' "baby ballerinas") and her husband David Lichine.
It turns out that it doesn't really matter whether Levy is right or wrong about this.
Levy went on a collecting odyssey, traveling the country to stock his home with kitschy gizmos from days gone by.
A research levy collects money from mining companies to spend on research the industry needs.
To help the Internal Revenue Service (IRS) collect these delinquent taxes more effectively, the Congress passed the Taxpayer Relief Act of 1997, the provisions of which authorized the establishment of the Federal Payment Levy Program (FPLP), which allows IRS to continuously levy up to 15 percent of the payments made to delinquent taxpayers.
Though Levy isn't a typical dotcommer-he's 55, not 25; his base is Ft.
The deficit is proving to be a major embarrassment to the district--the nation's largest--and its Chancellor Harold Levy, partly because it was about $800 million higher than state officials had originally estimated it.