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premium rates and that such construction below the base flood elevation <br /> increases risks to life and property. <br /> (E) The Board of Zoning Appeals shall maintain a record <br /> of all waiver actions, including justification for their issuance, and <br /> shall include such information in the annual report submitted to the <br /> Federal Insurance Administration. A copy of said report shall also be <br /> sent to the Natural Resources Commission. <br /> (b) In specific cases the Board of Zoning Appeals may permit a <br /> variance from the application of height and area district regulations <br /> and similar development standards upon. a written determination that: <br /> (1) The approval of the variance will not be injurious <br /> to the public health, safety, morals and general welfare of the <br /> community; <br /> ( 2) The use and value of the area adjacent to the <br /> property included in the variance will not be affected in a <br /> substantially adverse manner; and <br /> (3 ) The strict application of the terms of the zoning <br /> ordinance will result in practical difficulties in the use of the <br /> property:; and <br /> ( 4) Reasonable regard has been given to the current area <br /> plan. <br /> The Board, in granting a variance, may prescribe any <br /> reasonable conditions applying thereto that it may deem necessary or <br /> desirable in carrying out the general purposes of this chapter. <br /> (c) A Class A cabaret or other controlled use which sells beer or <br /> intoxicating liquor for consumption on the premises, except for a Class <br /> B cabaret, may petition the Board of Zoning Appeals for a permit <br /> allowing for structural alterations to and expansion of restroom and/or <br /> kitchen facilities which exceed the perimeter of the existing <br /> building. The Board may grant said permit upon written findings <br /> pursuant to the requirements of subsection (b) of this section and upon <br /> additional written findings that: <br /> (1) Structural alterations of the restroom and/or kitchen <br />