Isn't the intent of the law quite easy to understand?
Do not track/store anything by default. And your site works perfectly and without questions.
If you then have a legitimate need for some data, without which your site doesnät work (eg. gps location data for a map), then you ask for it.
And if you need to use ads, then have some opt in button somewhere deep in the settings where the user can go and click "please track me aggressively" if he so chooses.