The Central Florida Tourism Oversight District (CFTOD), formerly the Reedy Creek Improvement District (RCID), is the governing jurisdiction and special taxing district for the land of Walt Disney World Resort. It includes 39.06 sq mi (101.2 km2) within Orange and Osceola counties in Florida. It acts with most of the same authority and responsibility as a county government. It includes the cities of Bay Lake and Lake Buena Vista, as well as unincorporated land.
The current district was created on February 27, 2023, after the Florida Legislature passed House Bill 9B to supersede the Reedy Creek Improvement Act, passed in 1967 at the behest of Walt Disney and his namesake media company during the planning stages of Walt Disney World. A major selling point in lobbying the Florida government to establish the original Reedy Creek Improvement District was Walt Disney's proposal of the "Experimental Prototype Community of Tomorrow" (EPCOT), a real planned community intended to serve as a testbed for new city-living innovations. However, the company eventually abandoned Walt Disney's concepts for the experimental city, primarily only building a resort similar to its other parks.
The Reedy Creek Improvement District had the authority of a governmental body, but was not subject to the constraints of a governmental body. That changed under the 2023 act, which gave the Florida governor the authority to name its board members, replacing the original five-member Board of Supervisors controlled by the Walt Disney Company, the majority landowner of the District.
In April 2022, the Florida Legislature passed a law abolishing the RCID and other special districts formed before November 5, 1968. Some members of the Florida Legislature and political commentators said the action was retaliation to Disney's opposition to the controversial Parental Rights in Education Act, dubbed the "Don't Say Gay" bill by its critics. The law would have taken effect in June 2023, at which time the RCID would be dissolved; however, it was unclear what would happen to the $1 billion in bond liabilities held by the RCID. On February 9 and 10, 2023, the state legislature voted to revert most of the changes; replace the RCID board's five Disney-selected members with five members appointed by the governor; and remove parts of the district's authority, such as the power to construct a nuclear power plant, airport, and stadium. The district's name was changed the day the bill was signed into law by Governor Ron DeSantis on February 27, 2023. On April 26, 2023, Disney filed a lawsuit against DeSantis.