(a) No accessory structure shall be erected in any front yard, and the accessory structure shall not cover more than 30 percent of any required rear setback. No separate accessory structures shall be erected within ten feet of any building on the same lot or within five feet of any lot line. An accessory structure shall not exceed 24 feet in height. However, a lot with a one- or two-family residence only may have one additional accessory structure erected per unit, not to exceed 100 square feet with a maximum height of ten feet if detached or 32 square feet with maximum height of ten feet if attached in rear setback. In new construction an accessory building may not be constructed prior to the construction of the main building. No accessory building shall be used for any home occupation or business or for permanent living quarters; it shall contain no kitchen or cooking facilities. It may be used for housing temporary guests of the occupants of the main building. It is not to be rented or otherwise used as a separate dwelling.

(b) Storage or utility sheds of a temporary nature, without a permanent foundation, not over 100 square feet in size or more than seven feet high, are exempt from this section, provided they are in the rear yard only.