§ 51. Requirement of withholding tax from wages.--(a) General.--On or
after the first payroll period beginning forty-five days after the date
this local law becomes effective, every employer maintaining an office
or transacting business within this state and making payment of any
wages taxable under this local law shall deduct and withhold from such
wages for each payroll period a tax computed in such manner as to
result, so far as practicable, in withholding from the employee's wages
during each calendar year an amount substantially equivalent to the tax
reasonably estimated to be due under this local law resulting from the
inclusion in the employee's city adjusted gross income of his wages
received during such calendar year. The method of determining the amount
to be withheld shall be prescribed by regulations of the administrator
with due regard to the city withholding exemptions of the employee and
the sum of any credits allowable against his tax. This section shall not
apply to payments by the United States for service in the armed forces
of the United States.

(b) Withholding exemptions.--For purposes of this section:

(1) An employee shall be entitled to the same number of city
withholding exemptions as the number of withholding exemptions to which
he is entitled for federal income tax withholding purposes. An employer
may rely upon the number of federal withholding exemptions claimed by
the employee, except where the employee claims a different number of
city withholding exemptions.

(2) The amount of each city exemption shall be six hundred dollars.