For the purpose of computing off-street parking spaces which are required by this chapter, the following rules shall apply:
(A) Floor area shall mean gross floor area unless otherwise specified for a particular use.
(B) In stadia, sports arenas, churches and other places of assembly in which benches or pews are used in place of seats, each 18 inches of length of such benches or pews shall be counted as one seat.
(C) When determination of the number of off-street parking spaces results in a requirement of a fractional space, any fraction of less than one-third may be disregarded while a fraction of one-third or more shall be counted as one required parking space.
('64 Code, § 54.13)