Noun:
1: tax, taxation, revenue enhancement charge against a citizen's person or property or activity for the support of government
Verb:
1: tax levy a tax on; "The State taxes alcohol heavily"; "Clothing is not taxed in our state"
2: assess, tax set or determine the amount of (a payment such as a fine)
3: task, tax use to the limit; "you are taxing my patience"
4: tax make a charge against or accuse; "They taxed him failure to appear in court"