The off street parking facilities required by this title shall be located on the same lot or parcel of land as the use they are intended to serve, except that in cases of practical difficulty, the planning commission may approve a substitute location which meets the following conditions:
A. All or part of the substitute location is within two hundred feet (200') of the principal use for which the parking is being provided;
B. The substitute lot is in the same possession as the use it is intended to serve. Such possession may be by deed or long term lease, the terms of which meet the approval of the city. (Ord. 1000 § 40.30(A), 1955)