Disney must pay to build the capacity for all the traffic its destinations draw. And of course, they can build roads better and faster than can most all governments which are stupid, slow, wasteful, and by tendency corrupt.
That Disney has paid for the infrastructure that enables their tremendous flourishing shouldn’t exempt them from paying their fair share of the tax burden shared by all the other businesses in the state, should it?
How many people would go to Disney if they couldn't get a room? Why not a 12% ticket tax for the parks instead of the rooms? It's kind of a chicken or the egg scenario.
We usually govern worst when we pick winners and losers in the marketplace with special treatments to sell to the highest bidder. Usually the highest bidder is the only one who can afford the price.
I've concerns about this move, and I don't know enough about what's being proposed and what the whole history is, (and far less can I imagine all the possible unforeseen consequences of major policy shifts) but I certainly never want tax policy to be used set by political bribery or vendetta.