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For every building having a gross floor area of five thousand square feet or more to which goods, material, merchandise or supplies are received or distributed by vehicle, there shall be provided at least one off-street loading space. One additional loading space shall also be provided for each additional twenty thousand square feet of gross floor area of such building or for each vehicle which must be loaded or unloaded at the same time, whichever requirement is greater. Each required off-street loading space shall be not less than ten feet in width, twenty-five feet in length, and fourteen feet in height. (Prior code § 27-3-21(M))