Subject to compliance with the procedures of this Section, accessory buildings, structures and uses are permitted in conjunction with a permitted land use or development or (unless restricted by applicable condition) a conditional land use or development when such accessory building, structure or use is customarily found in conjunction with the primary use, is a reasonably necessary incident to the primary use, is clearly subordinate to the primary use, and serves only to further the successful utilization of the primary use. Accessory Buildings which are not a part of the main building may be built only in a required rear yard, but such accessory building shall not be nearer than five (5) feet of the rear lot lines nor eight (8) feet of the side lot lines. Accessory uses include the following:

Side Yard. No side yard is required except for a corner lot which abuts upon an "R" District, or upon an alley separating this district from an "R" District. There shall then be provided a side yard equal to one-half (½) the front yard required in the abutting "R" District, but in no case, more than ten (10) feet. The same setback shall apply also if business buildings front the intersecting street, commonly referred to as the side street.

Rear Yard. There shall be a rear yard of not less than twenty (20) feet provided.