Emergency Rule 12AER10-6, F.A.C. (Florida Communications Services Tax Returns for Services Billed On or After August 1, 2010), incorporates, by reference Form DR-700016, Florida Communications Services Tax Return, and Form DR-700019, Communications Services Use Tax Return, effective August 2010, and the instructions to report tax due on communications services billed on or after August 1, 2010. The instructions to Form DR-700019 provide: (1) for the components of the communications services tax collected to be shown on the return, as provided in Chapter 2010-149, L.O.F.; (2) that the residential exemption from the communications services tax does not include any transient public lodging establishment, as clarified in section 4, Chapter 2010-138, L.O.F.; and (3) for the reporting of bad debt credits consistent with the provisions of Chapter 2010-83, L.O.F.