Wholesalers selling motor fuels into the City of Auburn of Auburn pay a motor fuel tax. The motor fuels tax is $.02 per gallon within the City limits. The motor fuels tax is due on or before the 20th day of the month next succeeding the period in which the tax accrues. A penalty is due if the tax is paid after the 20th day of the month in which the tax is due. The business is required to file a wholesale motor fuel return for each period even if no motor fuels are sold in Auburn and any business or individual selling motor fuels must be licensed in the City of Auburn.