Emergency Rule 12AER20-9 details how and when authorized county personnel may provide address information to the Department of Revenue for updates to the Address/Jurisdiction Database. The text of the emergency rule also includes procedures for notifying the Department of address updates; submission due dates; examples of competent evidence required to support a change to the database; how the Department will resolve disputes or objections to county assignments; and updates required for addresses within a subcounty area where a tourist development tax is imposed and remitted to the Department of Revenue. This emergency rule incorporates one new form (Form DR-700023, Notification of No Change to the Address/Jurisdiction Database for Sales and Use Tax) which will allow counties the ability to indicate no changes are needed for the database.