The Reedy Creek Improvement District exempts Walt Disney World from oversight by country and inter-county agencies. This includes everything from zoning laws to building codes, local taxes, development impact assessments, and local law & highway enforcement. Disney can issue their own tax free bonds. In effect, WDW is a super county in the state of Florida.
Within the boundaries of properties, Disney incorporated to cities (The City of Bay Lake and The City of Lake Buena Vista) that have full municipal authority including police and fire protection, local building codes, etc. These cities are trailer parks with about a dozen families, Disney employees all, on WDW property.
WDW is not exempt,
per se from state authority, however the RCID agreements do specify some special treatment Disney gets (such as Disney keeps a good portion of the sales tax they charge you). In the mid 1960s, theme park safety wasnt an issue regulated by the state. It was only in the past few years, and because of numerous well publicized cases throughout the country, that states have been looking at this. Disney is fighting state regulation extremely hard. They have already lost the battle in California following a string of deaths and injuries at
Disneyland. At the moment in Florida the state Department of Agriculture oversees fairs and amusement parks.
Disney is not exempt from federal laws especially the environmental ones. The Reedy and Kissimmee Creeks are headwaters for the Florida Everglades and are considered especially sensitive. Disney has been fined numerous times for violating environmental laws from toxic waste storage to poisoning and maltreating birds to killing endangered species (to build the Animal Kingdom of all things). Disney was also forced to buy 50,000 acres of wetlands and turn if over to a foundation to offset the destruction of Disneys own Conversation Area (again, for the Animal Kingdom).