(a) Imposition of tax. —
(1) On deliveries in this state. — Gasoline or special fuel furnished or delivered within this state to consumers or users is subject to tax at the rate imposed by section two of this article: Provided, That the amount of tax due under section two shall in no event be less than five percent of the average wholesale price of gasoline and special fuel and with the price to, in no case, be determined to be less than 97¢ per gallon for all gallons of gasoline and special fuel taxable under section two of this article.