Disney has accused Florida Governor Ron DeSantis of organising a campaign of "government retaliation" in a lawsuit.

The new legal action sharply escalates the battle between the entertainment giant and the Republican politician.

The two sides have been fighting since the firm spoke out against a law banning discussions of sexual orientation or gender identity in primary schools last year.

Officials are set to void a development deal for Disney's Florida theme park.

Disney said its business had been threatened by Mr DeSantis' efforts to assert control over its operations.

"Disney regrets it has come to this," the company's parks division said in the lawsuit, filed in federal court in Florida.

"But having exhausted efforts to seek a resolution, the company is left with no choice but to file this lawsuit to protect its cast members, guests, and local development partners from a relentless campaign to weaponise government power against Disney in retaliation for expressing a political viewpoint unpopular with certain state officials."

Mr DeSantis has cast his actions as efforts to remove special perks for the company that was no longer in the public interest.

"We are unaware of any legal right that a company has to operate its own government or maintain special privileges not held by other businesses in the state," his communications director Taryn Fenske said in response to the lawsuit.

"The lawsuit is yet another unfortunate example of their hope to undermine the will of the Florida voters and operate outside the bounds of the law."

What's behind the feud?

The row with Disney - which opened the city-scale Walt Disney World in Florida in 1971 and is one of the state's biggest employers - has elevated the profile of Mr DeSantis, who is widely seen as a potential Republican candidate for president.

He has supported measures like a ban on abortion after six weeks and the Parental Rights in Education Act, dubbed by the "Don't Say Gay" bill by critics, which bans discussion of sexual orientation and gender identity for pupils aged nine and under.

The state expanded the ban to all grades this month.

Disney criticised that law last year after coming under pressure from its staff.

Florida lawmakers subsequently voted to restructure the special district that had been created more than 50 years ago to oversee development of the land around the park.

The moves gave Mr DeSantis the power to appoint members to the district's governing board, removing that authority from landowners in the 25,000-acre district, of which Disney is by far the biggest.

"There's a new sheriff in town," Mr DeSantis declared of the move.

Before the new board was installed, however, Disney reached a last-minute deal outlining plans for development in the district. The contract included terms valid in perpetuity or until "21 years after the death of the last survivor of the descendants of King Charles III, king of England".