(loosely) A word that sounds or is spelled the same as another word (but not necessarily both), technically called a homophone (same sound, different spelling) or a homograph (same spelling, different sound), or if both are the same, a homonym.
(taxonomy) A name for a taxon that is identical in spelling to another name that belongs to a different taxon.
Usage notes
Homonyms (in the broader sense) are divided into the two overlapping subcategories homographs and homophones. Examples:
the parasiticflatworm called the fluke, the fish called the fluke, and a fluke, part of the tail of a whale (both homophones and homographs and therefore true homonyms in the strict sense)
the metal lead and the present tense of the verb lead (homographs but not homophones)