Building height limitations shall not apply to water tanks, barns, windmills, silos or other accessory farm structures; nor to belfries, steeples, spires; electric or communication poles or towers, electric generating plants, electric transforming or switching equipment; radio, television or radar towers; chimneys or smokestacks; flagpoles, fire or observation towers, cupolas, domes, monuments, penthouses or roof structures for housing stairways; nor to 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 a roof area, nor shall such structure be used for any purpose other than a use incidental to the main use of the building.