Building height limitations shall not apply to water tanks, barns, windmills, silos or other accessory farm structures; or to belfries, steeples or spires; electric or communication poles or towers, electric generating plants, electric transforming or switching equipment or radio, television or radar towers; chimneys or smoke stacks; flagpoles, fire or observation towers, cupolas, domes, monuments, penthouses or roof structures for housing stairways; or tanks, ventilating fans, air-conditioning equipment or similar equipment required to operate and maintain the building. No penthouse or roof structure shall have a total area greater than 25% of the roof area, nor shall such structure be used for any purpose than a use incidental to the main use of the building.