Any person, firm or corporation upon whom a tax is imposed under the terms of this chapter shall keep and make available to the city of North Bend such books and records as shall be necessary or useful for computing and determining the fees and taxes herein imposed, but such information shall not become a part of the public records of the city of North Bend and shall be kept confidential except when made a matter of public record by reason of a dispute over the amount or payment of such tax. (Ord. 1476 § 3, 1974)