The Legislature expressly authorized in Section 6, Chapter 2010-149, L.O.F., the promulgation of an emergency rule by the Department to provide forms and instructions to report and remit tax due on communications services billed on or after August 1, 2010. The promulgation of this emergency rule, incorporating by reference forms used to report and remit Florida communications services tax and local communications services tax, ensures that the public is notified by the most appropriate and expedient means regarding changes to the tax returns used by the Department for properly reporting the components of the tax collected on the return and for allocating bad debt credits to state and local jurisdictions.