Section 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.