Los fabricantes de artículos sujetos a los impuestos fijados por esta parte estarán exentos del pago de los derechos de licencia requeridos en este capítulo siempre y cuando desarrollen sus actividades de manufactura completamente aislados de cualquier local o predio del fabricante en el que se lleve a cabo cualquier negocio, ocupación o actividad sujeta al pago de los derechos de licencia establecidos en esta parte. La exención establecida en esta sección no aplicará a los fabricantes de cemento hidráulico, quienes deberán obtener la licencia requerida en la sec. 31711 de este título.
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