a. It shall be the duty of every operator liable for the collection and payment to the Town of any tax imposed by this section to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the Town, which records the Tax Administrator shall have the right to inspect at all reasonable times.
b. All tax returns and information furnished by any operator pursuant to this section shall be confidential and shall not be open to public inspection nor the specific contents thereof disclosed by any officer or employee except as necessary in the performance of official duty pursuant to this section, or in the course of any proceedings, hearing or litigation involving the existence or amount of the tax liability of such operator, or with the written consent of the operator or his authorized representative.
(Ord. #5, §11; Ord. #12, §5)