Prior to the issuance of a building permit or certificate of occupancy for any new structure or use, change, addition or alteration in structure or use, construction of or addition to a parking lot or use of vacant land as a parking lot, change in use of any nonresidential use, or for any new structure or use, a site plan shall be reviewed, approved or waived as hereinafter provided by the Approving Authority. Single detached one-family or two-family dwellings used exclusively as residences and accessory uses incidental to that one- or two-family dwelling are specifically excluded from the site plan requirement.