Permit Required. The removal of topsoil from any parcel of land in the city by any person shall be allowed only under permit from the zoning board of review. However, no permit shall be required wherein the amount of topsoil to be removed is necessarily incidental to or in connection with the construction, alteration, excavation or grading for a building or road or other facility involving a permanent change in the use of the land; provided, that there is reasonable assurance that the construction will be completed. Further, no permit shall be required where the area from which the topsoil is removed is less than two hundred (200) square feet and where the topsoil is not removed for sale.