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University of Miami Business Law Review

Document Type

Notes and Comments

Abstract

On April 22, 2022, Florida Governor Ron DeSantis signed Florida Senate Bill 4C, which stripped Walt Disney World of its status as an “independent special district,” with its Reedy Creek Improvement District. The legislation was passed in response to the corporation’s public criticism of the Parental Rights in Education Act. After months of speculation regarding the solution to the grave tax and debt consequences of the bill, the Governor signed Florida House Bill 9B to reinstate the district under a State elected board and under a new name—the Central Florida Tourism Oversight District.

This Comment delves into the longstanding history between the Walt Disney corporation and the State of Florida, outlining the unique powers that Disney acquired through its independent special district status. The once symbiotic relationship between the Sunshine State and the “Most Magical Place on Earth” has now sparked immense public attention for not so enchanting reasons.

In the midst of the feud between one of the nation’s largest corporations and one of its largest emerging political leaders, the question turns to a principle deeply ingrained in American history—the First Amendment. This Comment analyzes the series of Florida legislation following Disney’s public condemnation of the “Don’t Say Gay Bill” and determines whether the consequences could lead policymakers and courts to turn a blind eye to retaliatory acts on large corporations or if the action was necessary to address corporate power disparities.

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