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(1) A tax upon the privilege of delivering gasoline within the City is hereby imposed and assessed at the rate of two percent (2%) of the actual or imputed gross receipts of the distributor derived from the delivery of gasoline within the City, excepting gasoline upon which a tax is paid by such distributor pursuant to the "Fuel Use Tax Act", 1952, January 14, P.L. (1951) 1965, as amended, 72 P.S. §§ 2614.1 et seq. and "Motor Carriers Road Tax Act", 1964, June 19, P.L. 7 No. 1, as amended, 72 P.S. §§ 2617.1 et seq.
(2) The tax herein imposed and assessed shall be paid to the City but once in respect to any delivery of gasoline by a distributor within the City.