Created in 1992, it is a special taxing district formed under a public-private initiative with Orange County, the City of Orlando and the businesses of the International Drive Resort Area. Recognized as an outstanding example of cooperation between three distinct entities, this is the first district of this type established in Florida and is now used by other regions as a model. The district is comprised of three separate Municipal Service Taxing Units (MSTU) that are jointly operated under this unique partnership by a Governing Board and an Advisory Board.