It's been a while since I've dealt with frontend catalog pages, but gives this a try.
Current versions of Magento register certain global variables (not PHP globals, but things global to the Magento system) on certain pages.
Calling the following
$category = Mage::registry('current_category');
$product = Mage::registry('current_product');
$product = Mage::registry('product');
will either return null if the objects haven't been set (i.e. you're on a page without a category or a product), or return category and product objects.
If a product object is returned you're on a product page.
If a no product object is returned but a category object is, you're on a category page. Category objects have a method to getting the parent id
$category->getParentId()
A category without a parent id should be a top level category, categories with parent ids should be sub-categories.
That should give you what you need to identify where the current request is.