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Group M with upholstered furniture

S-1 buildings seem to have the same issue.
I know of a self storage large building (S-1) somewhere else that was allowed by th AHJ to be divided up by fire walls which makes separate "buildings". Each "building" was less than 2,500 sq ft. But is this intended by the code because all these "buildings" are still one occupancy? Even if the buildings were actually separated but still the same occupancy would this be different?
Thoughts

[F] 903.2.9 Group S-1. An automatic sprinkler system
shall be provided throughout all buildings containing a
Group S-1 occupancy where one of the following conditions
exists:
A Group S-1 fire area exceeds 12,000 square feet
(1115 m2).
2. A Group S-1 fire area is located more than three stories
above grade plane.
3. The combined area of all Group S-1 fire areas on all
floors, including any mezzanines, exceeds 24,000
square feet (2230 m2).
4. A Group S-1 fire area used for the storage of commercial
motor vehicles where the fire area exceeds
5,000 square feet (464 m2).
5. A Group S-1 occupancy used for the storage of
upholstered furniture or mattresses exceeds 2,500
square feet (232 m2).

There must be a reason why the people that proposed this section about upholstered furniture in both S-1 and M to be limited in an occupancy rather a fire area like with commercial motor veicles in #4 above. It would help to know this in order to determin the intent of the code. Of course the building owner, AHJ and the architect may have their own understanding of what the intent of these code sections are which can make a plan reviewer's job nerve-racking. Maybe this was the intent of the code writers. By the way an AHJ here in PA which we call the Building Code Offical (BCO) does't need to know anything of the ICC codes, they only need to pass a test on the states administration law of building codes (replaced Chapter 1).
Of couse it would help if the IBC defined the word occupancy, the word is used many times in the IBC but no defintion. The IBC seems to use the word as a use of a space rather then a space itself. Merram-Webster has a few definitons but none of them is for a use of a space.
 
Here is the 2015 Commentary:

[F] 903.2.7 Group M. An automatic sprinkler system shall
be provided throughout buildings containing a Group M
occupancy where one of the following conditions exists:
1. A Group M fire area exceeds 12,000 square feet (1115
m2).
2. A Group M fire area is located more than three stories
above grade plane.
3. The combined area of all Group M fire areas on all
floors, including any mezzanines, exceeds 24,000
square feet (2230 m2).
4. A Group M occupancy used for the display and sale of
upholstered furniture or mattresses exceeds 5,000
square feet (464 m2).
The sprinkler threshold requirements for Group M
occupancies are identical to those of Group F-1 and
S-1 occupancies (see commentary, Section 903.2.4).
The one exception is that Group M occupancies are
provided with an increased area for display of upholstered
furniture and mattresses of 5,000 square feet
(464 m2) versus 2,500 square feet (232 m2) required
for Group F-1 and S-1 occupancies. As noted in the
commentary for Group F-1 occupancies, upholstered
furniture and mattresses have the potential for rapidly
growing and high-heat-release fires. This hazard is
increased substantially when there are numerous
upholstered furniture items or mattresses on display.
Such fires put the occupants and emergency
responders at risk. This requirement exists regardless
of whether the upholstered furniture has passed
any fire-retardant tests.
The code does not specifically address what constitutes
upholstered furniture, but by simple dictionary
definition, upholstered furniture has seats covered
with padding, springs, webbing and fabric or leather
covers. The code does not make any distinction
between levels of padding and upholstery provided
on furniture, which was intentional. The proponent’s
reason statement for code change F135-07/08
stated, in part, “the American Home Furnishings Alliance
(AHFA) and the National Home Furnishings
Association (NHFA) have examined proposals for
exempting vendors of certain constructions of furniture
and concluded that such exemptions would be
impractical for local code officials to enforce. This is
the case because the internal construction of furniture
cannot be established reliably without deconstructing
it.”
Note that, as with Group F-1 occupancies, the criteria
is written such that any Group M occupancy, not
the fire area, over 5,000 square feet (464 m2) used for
the display and sale of upholstered furniture and mattresses
shall be sprinklered throughout. This is
regardless of the quantity of upholstered furniture and
mattresses actually available for purchase. The reason
these requirements were placed into the code
and the IFC was based on a large fire in Charleston,
South Carolina that killed nine fire fighters. The facility
was a combination furniture showroom and associated
storage area. The building did not provide an
automatic sprinkler system. See the commentary to
Section 903.2.9 for discussion of a formal interpretation
dealing with Group S-1 occupancies and applicability
to the code and the IFC.
Automatic sprinkler systems for mercantile occupancies
are typically designed for an Ordinary Hazard
Group 2 classification in accordance with NFPA
13. If high-piled storage (see Section 903.2.7.1) is
anticipated, additional levels of fire protection may be
required. Also, some merchandise in mercantile
occupancies, such as aerosols, rubber tires, paints
and certain plastic commodities, even at limited storage
heights, are considered beyond the standard
Class I through IV commodity classification assumed
for mercantile occupancies in NFPA 13 and may warrant
additional fire protection.
 
Here's the other:
Group F-1 and
S-1 occupancies (see commentary, Section 903.2.4):

[F] 903.2.4 Group F-1. An automatic sprinkler system shall
be provided throughout all buildings containing a Group F-1
occupancy where one of the following conditions exists:
1. A Group F-1 fire area exceeds 12,000 square feet
(1115 m2).
2. A Group F-1 fire area is located more than three stories
above grade plane.
3. The combined area of all Group F-1 fire areas on all
floors, including any mezzanines, exceeds 24,000
square feet (2230 m2).
4. A Group F-1 occupancy used for the manufacture of
upholstered furniture or mattresses exceeds 2,500
square feet (232 m2).
Group F-1 occupancies must meet several different
conditions as to when the fire area or occupancy
must be sprinklered. The first three conditions are
related to the difficulty of manually suppressing a fire
involving a large area. Therefore, occupancies of
Group F-1 must be protected throughout with an
automatic sprinkler system if the fire area is in excess
of 12,000 square feet (1115 m2); if the total of all fire
areas is in excess of 24,000 square feet (2230 m2); or
if the fire area is located more than three stories
above grade plane. This is one of the few locations in
the code where the total floor area of the building is
aggregated for application of a code requirement.
The stipulated conditions for when an automatic
sprinkler system is required also apply to Group M
(see Section 903.2.7) and S-1 (see Section 903.2.9)
occupancies. Condition 4 for sprinklering a Group F-1
occupancy relates to the requirement for Group F-1
occupancies in excess of 2,500 square feet (232 m2)
that are used for the manufacture of upholstered furniture
or mattresses. Note that this requirement is
based simply on the square footage of the Group F-1
occupancy and is not related to fire areas. Upholstered
furniture has the potential for rapid-growing
and high-heat-release fires. This hazard is increased
substantially when there are numerous upholstered
furniture or mattresses being manufactured. Such
fires put the occupants and emergency responders at
risk. This requirement exists regardless of whether
the upholstered furniture has passed any fire-retardant
tests. See the commentary for Section 903.2.7
for more discussion on the subject of upholstered furniture.
See the commentary to Section 903.2.9 for
discussion of the formal interpretation and applicability
to the code and the IFC.
The following examples illustrate how the criteria of
this section are intended to be applied:
• If a building contains a single fire area of Group
F-1 and the fire area is 13,000 square feet (1208
m2), an automatic sprinkler system is required
throughout the entire building; however, if this
fire area is separated into two fire areas and neither
is in excess of 12,000 square feet (1115
m2), an automatic fire sprinkler system is not
required. To be considered separate fire areas,
the areas must be separated by fire barriers or
horizontal assemblies having a fire-resistance
rating as required in Table 707.3.10.
• If a 30,000-square-foot (2787 m2) Group F-1
building was equally divided into separate fire
areas of 10,000 square feet (929 m2) each, an
automatic sprinkler system would still be
required throughout the entire building. Because
the aggregate area of all fire areas exceeds
24,000 square feet (2230 m2), additional compartmentation
will not eliminate the need for an
automatic sprinkler system. However, the use of
a fire wall to separate the structure into two
buildings would reduce the aggregate area of
each building to less than 24,000 square feet
(2230 m2) and each fire area to less than 12,000
square feet (1115 m2), which would offset the
need for an automatic sprinkler system.
 
So what definition does the ICC exactly use for "occupancy" so I know if it is for the whole building, multiple buildings on a site or just the tenant space?
Does a certificate of occupancy have to do with this?
There is a current certificate of occupancy for this group of buildings on this site (shopping center).
There is also a current certificate of occupancy for just the one building with several tenant spaces.
There is a current certificate of occupancy for this one tenant space
There will be a certificate of occupancy for just this one tenant space or one for the whole building if sprinklers are required after it passes all inspections.
In this case would the most restrictive comply?

[A] 102.1 General. Where there is a conflict between a general
requirement and a specific requirement, the specific
requirement shall be applicable. Where, in any specific case,
different sections of this code specify different materials,
methods of construction or other requirements, the most
restrictive shall govern.
 
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