Sale of Alcoholic Beverages

All taxes now levied by virtue of Article 2, Chapter 26, Title 11, Guam Code Annotated, known as business privilege taxes, shall be abated for a period up to ten

(10)years from the effective date of a Qualifying Certificate therefor, and as long as said Certificate is in force and effect; provided, that the gross receipts on which such tax shall be abated have been derived from the sale of alcoholic beverages manufactured in Guam by the manufacturer thereof and that such manufacturer is the Beneficiary of a Qualifying Certificate.