The confidential and privileged nature of the records and files concerning the administration of the hotel-motel tax is legislatively recognized and declared, and to protect the same, the provisions of 68 Oklahoma Statutes section 205 of the state sales tax code, and subsections thereof, are hereby adopted by reference and made fully effective and applicable to administration of the hotel-motel tax as if herein set forth. (1992 Code § 7-820)