I mean, Florida does have a similar thing - it's how they are able to have 0% income tax. Florida collects tourist dollars to wipe away the income tax from people who live there. The problem with this is it's not a statewide measure, it's only Anaheim, so you'll still have to pay income tax + tax (on top of the tax that you already pay) if you want to go to Disneyland, a concert, a hockey game in Anaheim, etc.
I do think that as FreshBaked put it, this is a shoe to fall from the recent mayor scandal and by doing this, it makes it look like the city is taking a stand against Disneyland (even though it's the guests who pay the price). I think with the scandal that happened, if we want to see Disneyland Forward happen, this is a means to that end happening over time.