I'm unfamiliar with this - does it pertain to physical tables or number of seats? If for instance you take an approach such as Bennihana where you have large tables and just add people to the table until it's full, is that counted differently than 8 tables for 4? If two parties of 4 show up, they're both seated at the same table... if the table is for 10, then when another couple show up, they're added to the same table. Does this count as 1 table or 3?
Minimum parking laws are the most important of many command-and-control policies and mandates that created the car-oriented American city. More than minimum setbacks, minimum lot sizes, FAR limits, single use zoning, ploughing heavily subsidized freeways through cities, and the rest, parking policy is why American cities have decayed.
Returning to free markets would let American cities be great again.
As for restaurant parking minima, they're usually based on inside area and sometimes on seating. There are minima for offices, factories, schools, homes, ana every land use in most cities.