The confidential and privileged nature of the records and files concerning the administration of the Hotel/Motel Room Tax is legislatively recognized and declared, and to protect the same, the provisions of 68 Oklahoma Statutes, section 205 of the Sales Tax Law of the State of Oklahoma, and each subsection thereof is hereby adopted by reference and made fully effective and applicable to administration of the Okemah Hotel/Motel Room Tax as if herein set forth. (Ord. 2017-12, 10-12-2017)