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For the purpose of computing off-street parking spaces which are required by this title, the following rules shall apply:

A. “Floor area” means gross floor area, unless otherwise specified for a particular use.

B. In stadiums, sports arenas, churches, and other places of assembly in which benches or pews are used in place of seats, each eighteen inches of length of such benches or pews shall be counted as one seat. (Prior code § 27-3-21(C))