: Effective July 1, 2016, local communications services tax (CST) rates will change for Jackson County. The local tax rate for CST includes both the local rate imposed under the CST statute (Section 202.19, Florida Statutes [F.S.]) and the discretionary sales surtax imposed under the sales and use tax statute (Section 212.055, F.S.). Jackson County has a change in their discretionary sales surtax effective July 1, 2016, which also affects the local CST rate for each jurisdiction within that county, effective July 1, 2016. Subsection 202.26(4), F.S., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing Chapter 202, F.S. To provide communications services tax dealers and taxpayers who pay tax directly to the Department the necessary form changes to report and remit tax due on communications services beginning July 1, 2016, an emergency rule to incorporate an updated tax return ensures that the public is notified of these law changes by the most appropriate and expedient means. This emergency rule incorporates, by reference, Form DR-700016, Florida Communications Services Tax Return, effective July 2016.