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2.747 structure. "structure" means any building or appurtenance, including decks, except aerial or underground utility lines, such as sewer, electric, telephone, telegraph, gas lines, towers, poles, and other supporting facilities. 2.748 SUbdivision. "Subdivision" means land that is divided for the purpose of sale, rent, or lease, including planned unit developments. 2.749 Surface water-oriented commercial use. "Surface water-oriented commercial use" means the use of land for commercial purposes, where access to and use of a surface water feature is an integral part of the normal conductance of business. Marinas, resorts, and restaurants with transient docking factI i ties are examples of such use. 2.750 Toe of the bluff. "Toe of the bluff" means the lower point of a 50-foot segment with an average slope exceeding 18 percent. 2.751 Top of the bluff. "Top of the bluff" means the higher point of a 50-foot segment with an average slope exceeding 18 percent. 2.752 Variance. "variance" means the same as that term is defined or described in Minnesota statutes, Chapter 394 (for counties) or Chapter 462 (for municipalities). 2.753 Water-oriented accessory structure or facility. "Water-oriented accessory structure or facility" means a small, above ground building or other improvement, except stairways, fences, docks, and retaining walls, which, because of the relationship of its use to a surface water feature, reasonably needs to be located closer to public waters than the normal structure setback. Examples of such structures and facilities include boathouses, gazebos, screen houses, fish houses, pump houses, and detached decks. 2.754 wetland. "Wetland" means a surface water feature classified as a wetland in the united states Fish and wildlife service circular No. 39 (1971 edition) . I