Residential sheds limited to 120 sq. ft. and one story do not require a permit . However, make sure to check with the Planning Department for location allowed on your lot and with your HOA if applicable. An electrical permit is required if you are running power to your shed. Carpeting, countertops and cabinets do not require a building permit. Per the 2018 adopted codes, IRC section 105.2 #1 has been amended to the IBC section 105.2 #1. The following work is exempt from obtaining a building permit: 1.One-story detached accessory structures used as tool and storage sheds, playhouses and similar uses, provided that the floor area is not greater than 120 square feet. 2. Fences not over 7 feet high. 3. Retaining walls that are not over 4 feet in height measured from the bottom of the footing to the top of the wall, unless supporting a surcharge. 4. Water tanks supported directly upon grade if the capacity does not exceed 5,000 gallons and the ratio of height to diameter or width does not exceed 2 to 1. 5. Sidewalks and driveways. 6. Painting, papering, tiling, carpeting, cabinets, counter tops and similar finish work. 7. Prefabricated swimming pools that are less than 24 inches deep. 8. Swings and other playground equipment. 9. Window awnings supported by an exterior wall which do not project more than 54 inches from the exterior wall and do not require additional support. 10. Decks not exceeding 200 square feet in area, that are not more than 18 inches above grade at any point, are not attached to a dwelling and do not serve the exit door required by Section R311.4.