levy on(v.+prep.)
1.向某人征收(税款等)demand and collect (sth such as a tax) from (sb)
▲levy sth on sb
They levy a tax on him.他们向他征税。
◇ 用于be ~ed结构
Taxes should be levied more on the rich than on the poor.向富人征收的税应该比穷人的多。
2.〈正〉依法扣押(物品等)take (sth such as goods) by law in payment of a debt
▲levy on sth
The court may have to levy on your property to pay your debts.法庭可能会扣押你的财产,用以抵债。

用作及物动词
▲S+～+n./pron.
The judge levied a ten thousand dollars fine against the factory for its polluting the river.法官因该厂污染河流,处以罚款一万美元。
The nation levied all able-bodied men for the war.国家征集所有壮年男子参战。

A direct food levy was imposed by the local government.地方政府征收了食品税。

［同义词］ v.  collect  n.  collection