Building height limitations shall not apply to water tanks, barns, windmills, silos, or other accessory farm structures; or 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; or 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 than a use incidental to the main use of the building.