For auto dealers looking to establish a new dealership or expand in the City of Temecula. This incentive allows auto dealers to have their development impact and/or user fees reimbursed when building new dealerships or expanding existing dealerships.  If approved, the applicant will be reimbursed an amount equivalent to the city of Temecula development impact fees and user fees paid and identified in the application, not to exceed the lessor of: 75 percent of the verified annual sales tax revenue, net of adjustments (excluding any Temecula transactions and use tax) for the first four full quarters of operation; or 1.75 percent of the actual construction cost of the facility (the maximum amount deemed to be de minimus, according to the Department of Industrial Relations); or $250,000.