levy a tax

例句：

1. 1. The government is levying a new tax on luxury goods.
   政府正在对奢侈品征收新税。
2. 2. The company is levying fines on employees who fail to meet performance targets.
   该公司正在对未能达到业绩目标的员工处以罚款。
3. 3. The government has decided to levy higher taxes on the wealthy to fund public services.
   政府决定对富人征收更高的税来资助公共服务。