The confidential and privileged nature of the records and files concerning the administration of the city use tax is legislatively recognized and declared, and to protect the same the provisions of section 205 of title 68 of the Oklahoma Statutes, 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 city use tax as is herein set forth in full. (Ord. 1988-2, 11-3-1988)