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Other Buildings or Buildings Constructed Under the International Building Code (IBC) -One-story detached accessory structures used as tool and storage sheds, playhouse, or similar uses that do not include electrical, mechanical or plumbing and do not exceed 120 square feet of floor area do not require a building permit. If any electrical, mechanical or plumbing work is included within the detached accessory structure or if the floor area exceeds 120 square feet, an appropriate permit is required.