We know it's punishment because the reason for considering doing so was already stated. The toothpaste is out of the tube. Changing course and thinking, "Well we can't do that now because I admitted it was a punishment, so let's just do this instead and we'll get away with it because nobody will ever figure out what I'm doing now if I just don't say it publicly," wouldn't be a sound legal strategy for the State. And a Special Tax would only be "needed" if RCID ceased to exist, anyway, so then we get back to the punishment part. They couldn't even argue that they weren't punishing Disney or negatively impacting local taxpayers because a special sales tax would impact any locals who visit the same as people from out of state.