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3. The substrate is nonsoil and is saturated with water or covered by shallow water at some time during the growing season of each year. Wholesale Trade - The sale of goods for resale by a retail establishment to the ultimate consumer. Work - All construction as shown on approved plans and specifications for all facilities and features of any kind which are required as part of the process of the subdivision of land. Yard - An open space at grade between a building and the adjoining lot lines unoccupied and unobstructed by any portion of a structure from the ground upward, except as otherwise provided herein. In measuring a yard for the purpose of determining the width of a side yard, the depth of a front yard or the depth of a rear yard, the minimum horizontal distance between the lot line or chord line and the structure shall be used. Yard, Front - On interior lots the yard being the minimum horizontal distance between the structure and the street right- of-way. On multi -frontage lots all yards which abut a street right-of-way are considered front yards. On double frontage lots having frontage on opposite sides of the lot or parcel, the yard abutting the street with the lower functional classification as depicted on the County's Thoroughfare Plan Map shall be the front yard. If both streets have the same functional classification, the yard adjacent to the main entrance of the principal use of the lot shall be the front yard. Yard, Rear - A yard extending across the rear of a lot between the side lot lines and between the rear lot line and the nearest structure. On lots with one front lot line, the lot line opposite the front lot line shall be the rear lot line. On corner lots which abut two streets, the remaining yards not abutting a street shall be side yards when abutting a side yard and shall be rear yards when abutting a rear yard. On a multi -frontage lot which abuts three streets, the remaining yard not abutting a street shall be a side yard if it abuts a side yard and a rear yard if it abuts a rear yard. Yard, Side - A yard between any structure and the side line of the lot, and extending from the front building setback line to the rear yard and being the minimum horizontal distance between a side lot line and the side of any structure. A yard which is not a front or rear yard. Year - The word "year" shall mean a calendar year, unless a fiscal year is indicated. Year -Round Units - Housing units available or intended for occupancy at any time of the year. A unit in a resort area occupied either on a year-round basis or occasionally throughout the year is also considered as year-round. 86