The off-street parking facilities required for the uses mentioned in Section 21.46.020 and for other similar uses, shall be on the same or adjacent lot or parcel of land as the structure they are intended to serve. When practical difficulties, as determined by the planning commission, prevent their establishment upon the same or immediately adjacent lot, they may be located within three hundred feet of the premises to which the parking requirements pertains, and may be located in a residence zone if the land lies adjacent to any building being erected in a commercial or industrial district. Space for required off-street parking shall not occupy any part of any required front yard except where uncovered or where it may be included as part of a required rear or side yard. On corner lots, parking space may not be included as part of required yards lying adjacent to either street.
(Ord. 83-03 (part))