Levels are simple devices. In fact, they don't even have to be calibrated to be useful in leveling a lathe. What you are looking for is no change in the reading at the various points you are checking. If you truly want to level something, look for for the same reading but reversed when you flip the level 180º.
A problem with using something like a kitchen countertop for a level calibration is flatness. Even the best stone or quartz countertops are seldom flat by machinist's standards. If you are going to use one, place a heavy object with flat edge to mark the long way and another object to mark one end. This will ensure that you are positioning the level in exactly the same spot and orientation when reversing it. Rather than the heavy objects, you can lay down strips of masking tape. If the surface is reasonably level to start with, this should allow you the successfully calibrate your level.