One of the best and only real clubs in Collegetown (see Pixel...although I rarely see people dancing there and I think of Pixel as more of a lounge than Level B). Everything else? The pits (see review for Dino's or look up the Palms...ew).
This place is relatively clean, spacious, and usually plays decent music. Look, you're not going to get anything classier around here. A few things that have me coming back? Sufficiently stiff drinks. A good sized dance floor. Fishbowl night! Drink specials. Ample seating. It's dark (so you can almost imagine you're not in Ithaca, if you want!).
Something I hate? Sometimes there's a cover. A COVER? REALLY? In Ithaca? You've gotta be kidding me. I never go in at that time.
Eh...
This place is supposed to be "upscale," or at least that's what they wish they were. They try to achieve a lounge-y feel with some couches on one side and leave the rest of the floor open as a dance area, but I think the couches are sticky and gross, and who knows how many drinks have been spilled and how many people might've puked on them.
Anyway, the dance floor rarely gets crowded. You can't ever predict whether you're gonna show up on a busy night or on a night with NO crowd. For me, I prefer the dance floor to be busy, it's just boring and awkward to show up with a few friends to an empty "club." And I've been here enough times to know that there really is no real pattern - it's just the luck of the night.
There are some drink specials that are worth noting though. Tuesdays they offer $3 mixed drink specials and $2 beers and shots. The specialty on Wednesdays is the fish bowl (a fish bowl filled with liquor with little "prizes" and knick knacks floating around - they give you a bunch of giant straws to consume the drink with so if you're a germaphobic person, that might not be the thing for you). And then the rest of the week they have $2 beers and shots and some other specials that I can't remember (which means they're probably not worth noting).
They have some students who will DJ on some nights and then other nights they have just a mix CD playing. Certain nights have themed music (house, reggae, hip hop) but that's subject to change depending on the "featured" dj and special events going on.
Hours are subject to change; they usually open around 9 but last call randomly changes to super early some nights.
The bouncers aren't v. selective about who they let in, but if it's a really busy night, sometimes they can get annoying. Plus, they like to make it look like there's a line to get in, so sometimes, you'll be waiting for a while, you'll finally get in, and then see that the place is nearly empty.
The few times I've come here, it has been pretty empty/dead, an aspect that is crucial to a place that touts itself as a "nightclub".  I've only been here once when it was semi-busy.  The other times, it was so empty that my friends and I ended up leaving right away. The music selection is okay, but they have themed nights, so you have to come on the right night if  you want to hear  a certain type of music (house, hip hop, etc). To my knowledge, Thursday is hip hop, and Friday is house, the only two nights I've been there.
Review Source:Level B? You walk downstairs to get inside - level B, like basement, get it? Get it?
I was JUST here for Cinco de Mayo - the crowd was bustling and friendly! The DJ that night was good and played a mix of reggaeton, salsa, meringue, and bhangra. Cover was only $5 and you got a ticket for a free Mexican drink special (tequila, cactus juice, and something else?).
There's ample seating and the bathrooms are clean. The lighting is okay - could be more on the dance floor, especially. The service was outstanding - ordered several drinks (cheap too, only $2-$4 shots, depending on what you want) from Sully and Alina was patient with us as well. Recommended for a good time!