First off, I take exception to your use of the word "therefore". The size of the building doesn't determine whether it's residential or not, does it?
Secondly, we can't give you a "required" or "not required" answer because what is code is ultimatley left to the authority administering the building-permit process in your area. What is the code that applies at your location for starters?
Thirdly, again I think it depends on whether your doing something new here or simply trying to determine whether something existing is up to code. Unless you're renovating or something, sometimes the existing stuff will be grandfathered. In the IRC (2000 edition, section 303.3) amd UMC/UBC 2000 edition, section 1203.3), an openable window min 1/20th of floor area and 1.5 sq ft min would suffice--OR you could have an exhaust fan (I'll not elaborate on the fan requirements since it's academic at this point).
If I were designing a new facility today in my area, I would use that IMC Table 403.3 (which is incorporated into my current enforceable state mechancial code, 2006 edition) as the other responders mentioned and put in an exhaust fan/system with a 50 CFM intermittent or 20 CFM continuous capacity (assuming the occupancy is classified as a private dwelling).