An accessory use or structure is a subordinate use or structure customarily incident to and located on the same lot with the principal use or building, and shall not occupy more than 30% of the rear yard. An accessory use or structure closer than 10 feet to the main use or structure shall meet the minimum setback requirements of its zoning district and shall be reviewed and approved by the Zoning Administrator/Code Enforcement Officer before a certificate of zoning compliance is issued.