Sorry, no online dictionaries contain the exact phrase levy payer.
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Reverse dictionary results:
1. charge
 2. charging
3. contributory
4. fees
5. irs
6. leaving
7. tax
8. tithe
9. tolling
10. credit
 11. donor
12. earner
13. tenant
14. contract out
15. fieri facias
16. client
17. landowner
18. lessee
19. licensee
20. owner
 21. publisher
22. aaa
23. academy
24. accept
25. accepted
26. accepting
27. account
28. acknowledge
29. active
30. ademption
 31. adit
32. administration
33. admission
34. ahead
35. allowance
36. allowances
37. annuity
38. ante
39. appropriation
40. assets

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You can look up the words in the phrase individually using these links:   levy ?   payer ?
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