Chapter 2015-221, L.O.F., modifies s. 202.27, F.S., to provide that communications services dealers will have the option to elect to file returns using an Alternative-Period Basis Reporting method beginning October 1, 2015. This requires the creation of a form to be used by dealers to notify the Department of their election. Section 15, Chapter 2015-221, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing the amendments made by that act to s. 202.27, F.S. To provide communications services tax dealers and taxpayers who pay tax directly to the Department the necessary form changes to elect to use Alternative-Period Basis Reporting beginning October 1, 2015, an emergency rule to incorporate the new election form ensures that the public is notified of these law changes by the most appropriate and expedient means. This emergency rule incorporates, by reference, Form DR-700033, Notification of Alternative-Period Basis Reporting for Communications Services Tax, effective October, 2015.