The confidential and privileged nature of the records and files concerning the administration of the town use tax is legislatively recognized and declared, and to protect the same, the provisions of 68 Oklahoma Statutes, 1981, section 205, of the state use tax code, and each subsection thereof, is hereby adopted by reference and made fully effective and applicable to administration of the town use tax as is herein set forth in full. (Ord. 97-03-001, 3-5-1997)