Changes of occupancy or use

In any building or structure, whether or not a physical alteration is needed, a change from one occupancy classification to another shall be permitted only where such a structure, building or portion thereof conforms with the requirements of this code that apply to new construction for the proposed new use, except that a change of tenants or ownership shall not be construed to be a change of occupancy classification where the nature of use and assigned occupancy classification remain the same.