While Rotorua had much more of the possession in the first half, the visitors had the best chances. Gibbs made a brilliant reaction save to stop a header and thwarted two one-on-one chances that fell to Boys' College's Josh Ormrod and Charlie McIlwaine.
What chances United had were squandered and too many opportunities were off-target until Dayne Willemson was bundled off the ball in the penalty area. He stepped up to take the spot kick himself, sending Boys' College goalkeeper Ben Whitaker the wrong way.
In the second half, the visitors' persistence was rewarded, and Gibbs eventually beaten, when the ball fell to Mark Orchard from a corner and he fired low to Gibbs' right.
As both teams pressed for the winner, the break fell to the home side as Willemson was again taken down in the area. This time Whitaker was closer to making the save, the ball hitting the back of the net off his hands with five minutes to go.
"We've got a young squad," said Gibbs. "To be fair, half of our team are students the same as those boys - including both our centre backs - they are both still at high schools and maybe we got caught through a little bit of inexperience, not talking enough and not listening enough."
Nevertheless, its a three game, three win start to the season.
"We really believe we are trying to change the culture here. We don't necessarily always play the prettiest football here, but we are all about getting the job done, working hard for each other, working hard for the club. We press high and put pressure on - that's the game we are playing."
Across at Stembridge Rd, Ngongotaha also maintained an unbeaten record in impressive style, beating Melville Utd 6-0 with goals to Mitch Miller, Luke Barker, Harlem Simiona, Simon Te Kiri, Josh O'Sullivan (2).
Results:
WaiBOP Premiership: Otumoetai FC First Credit Union 1 Katikati FC Ambria 0; Cambridge FC 3 SGS Papamoa 0; Matamata Swifts 3 Old Blues 1; Rotorua United 2 Tauranga Boys' College 1: Ngongotaha 6 Melville United 0: Waikato Unicol AFC 3 Tauranga City United 0.
WaiBOP Championship: Cambridge FC Reserves 0 West Hamilton 5: Matamata Swifts Reserves 1 Old Blues Reserves 1: Taupo AFC 3 Waikato Unicol AFC
Reserves 1: Hamilton Wanderers 3 Te Awamutu Edmond Judd 1: Ngongotaha v Whakatane Town - Postponed.