Section 120.54(4)(b), F.S., states that those rules pertaining to perishable agricultural commodities shall be included in the definition of rules relating to the public health, safety, or welfare. In June 2008, Governor Crist signed into law a statutory amendment to Section 601.15, F.S. authorizing the Florida Citrus Commission to set the tax rates no later than November after the release of more accurate crop estimates. The amendment changed the deadline for the Commission setting the tax rate from August 1 to November 1 requiring the Department to amend certain parts of Chapter 20-9, F.A.C. related to the logistics of taxpayers’ filings of their excise tax returns. Following the standard rulemaking time periods outlined in Section 120.54, F.S., would have created an impermissible gap whereby no amended rule complying with the amended statute would have been in place. This “gap” would have created uncertainty in the industry, and could have undermined the ability of the Department to collect legislatively authorized excise taxes, potentially crippling the Department and its research and promotion programs. Therefore emergency rulemaking is justified, especially in light of the concurrent initialization of rulemaking with an identical rule. After taking testimony and discussing the matter at a regular public meeting and hearing in Lakeland, Florida on June 18, 2008, the Florida Citrus Commission found that there exists unusual circumstances and voted to adopt Emergency Rules 20ER08-2, 20ER08-3, 20ER08-4, 20ER08-5, and 20ER08-6 deferring reporting of early season fruit and payment of taxes until the tax rate is approved by the Florida Citrus Commission.