Many people instantly think of Gary Levy of American Pie movie fame. He is an American comedian who just is not that funny. He has a dry sense of humor and basically has the same part he plays in every movie he is part of. In his early days he may have been funny. But his repetitious schtick has put a foul taste in many tax paying Americans. But the literal meaning if the word levy is a tax put on by a governmental agency or institution.

If you are referring to the lyrics from the American Pie song by the singer Don McLean, it is spelled levee. You should really be specific of what you need next time and check your spelling. It could cost you millions in marketing dollars if you spell your company name wrong!

Levy = tax
Levee = a structure to stop flooding

Have a great day.