§ 19-2102.  Imposition of Tax.
   (1)   A tax is hereby imposed for the Fiscal Year July 1, 1976 – June 30, 1977 only on the privilege of processing petroleum in the City of Philadelphia. The tax shall be measured by the number of barrels of petroleum placed in the processing process in a petroleum refinery, located in the City of Philadelphia, at the rate of five cents ($0.05) per barrel or any portion of a barrel.