Emergency Rule 12AER15-03 incorporates, by reference, Form DR-700033, Notification for Alternative-Period Basis Reporting for Communications Services Tax, to allow dealers who elect to report communications services tax using an Alternative-Period Basis. The amendments made to s. 202.27, F.S., provide that an Alternative-Period Basis means any month-long period, other than a calendar month, with an end date on or after the 15th day of the month. For example: December 23rd to January 22nd is considered an Alternative-Period for reporting on the January return. The statute further provides that a dealer making an election will be bound by it for at least 12 months.