(A) Basements. No permit is required for the excavation, removal or storage of rock, sand, dirt, gravel, clay or other like material for the purpose of the foundation, cellar or basement of some immediately pending superstructure to be erected, built, or placed thereon contemporaneously with, or immediately following such excavation, removal or storage, providing a building permit has been issued.
(B) Road construction. No permit is required for such excavations, removal or storage of rock, sand, dirt, gravel, clay or other like material as may be required by the state, county or city authorities in connection with the construction or maintenance of roads and highways.
('72 Code, § 340:05)