Definitions of tax:

• noun:   charge against a citizen's person or property or activity for the support of government
• verb:   levy a tax on

  Example: "The State taxes alcohol heavily"

• verb:   set or determine the amount of (a payment such as a fine)
• verb:   make a charge against or accuse

  Example: "They taxed him failure to appear in court"

• verb:   use to the limit

  Example: "You are taxing my patience"