The tax shall be computed in accordance with one (1) of the methods set forth in this section on the wages paid within each period to any employee.
METHOD A - BASED ON A PERCENTAGE OF WAGES PAID: Each employer electing to use this method shall deduct and withhold on the basis of the payroll period, the number of exemptions claimed by the employee, and the employee's marital status in accordance with the appropriate withholding table (See Table I).
METHOD B - BASED ON THE USE OF WITHHOLDING TAX TABLES: Each employer electing to use one (1) of the withholding tax tables shall deduct and withhold on the basis of the number of withholding exemptions claimed by the employee on the withholding exemption certificate filed by the employee with the employer. (See Table II).
[Deleted] 34 DCR 2401 (April 10, 1987).
METHOD C - EXCEPTION: If federal income tax is not required to be withheld for any group of employees, D.C. income tax shall be withheld at the rate of three percent (3%) of all wages paid to those employees; Provided however, that the three percent (3%) shall not be applied when the wages paid do not exceed:
D.C. Mun. Regs. tit. 9, r. 9-136