5 (1) No vendor shall sell any taxable tangible personal property or sell any taxable service or own or operate any place of amusement the price of admission to which is taxable unless the vendor has applied for, and the Minister has issued to the vendor, a permit to transact business in Ontario and the permit is in force at the time of such sale.  R.S.O. 1990, c. R.31, s. 5 (1). Insurance (1.1) No vendor shall sell any contract of insurance, receive reimbursement for premiums under a contract of group insurance or administer a benefits plan the premium in respect of which is subject to tax under this Act, unless the vendor has applied for and the Minister has issued to the vendor a permit to transact business in Ontario and the permit is in force at the time that any tax is payable on any premium.  1994, c. 13, s. 7 (1). Same (1.2) Subsection (1.1) does not apply to Ontario employers if they are vendors only by reason of clause (h) of the definition of “vendor” in subsection 1 (1) and if the person to whom they pay the premium and the tax is a vendor to whom a permit has been issued under this Act.  1994, c. 13, s. 7 (1). Beer and wine production (1.3) No vendor shall permit the brewing of beer or the fermentation of wine for persons liable to pay tax under section 3.1, unless the vendor has been issued a permit under subsection (1) or has applied for and the Minister has issued to the vendor a permit to transact business in Ontario and the permit is in force at the time that any tax is payable under section 3.1.  1994, c. 13, s. 7 (1). Exception (1.4) Subsections (1) and (1.3) do not apply to a vendor after June 30, 2010 in respect of, (a)  the sale of tangible personal property after that day; (b)  the sale after that day of a taxable service, other than transient accommodation in respect of which a purchaser is subject to tax under section 2.1.1; (c)  the ownership or operation of a place of amusement after that day; (d)  the brewing of beer or the fermentation of wine for persons after that day.  2010, c. 26, Sched. 17, s. 5 (1). Change in name, address or nature of business (2) A vendor who is required under this section to have a permit and has been issued a permit shall notify the Minister of any change in the vendor’s name or address and any change in the nature of the vendor’s business.  2010, c. 26, Sched. 17, s. 5 (2). Cancellation or suspension of permit (3) The Minister may, (a)  refuse to issue a permit to any vendor; or (b)  suspend or cancel the permit of any vendor if such vendor or any of the vendor’s employees contravenes this Act, but, before a refusal, suspension or cancellation is made, the vendor shall be afforded an opportunity to appear before the Minister to show cause why the issuance of a permit should not be refused or why the permit should not be suspended or cancelled, as the case may be.  R.S.O. 1990, c. R.31, s. 5 (3). Information (4) A vendor shall apply for a permit in such form and in such manner as the Minister may provide.  1997, c. 43, Sched. D, s. 3. Limitation (5) A permit issued under this section is valid only for the vendor in whose name it is issued, and only for so long as the vendor therein named transacts business in Ontario or until the permit is suspended or cancelled, as the case may be.  R.S.O. 1990, c. R.31, s. 5 (5); 1994, c. 13, s. 7 (2). Production of permit (6) Every vendor shall keep at each location in Ontario where he, she or it transacts business a copy of the permit issued under this section and shall, upon the request of any purchaser, produce for such purchaser’s inspection a copy of such permit.  R.S.O. 1990, c. R.31, s. 5 (6); 1994, c. 13, s. 7 (2). Offence and penalty (7) Every vendor who fails to comply with this section is guilty of an offence and on conviction is liable to a fine of not less than $100 for each day or part of a day on which the offence occurs or continues.  R.S.O. 1990, c. R.31, s. 5 (7); 1994, c. 13, s. 7 (2). Section Amendments with date in force (d/m/y) 1994, c. 13, s. 7 (1, 2) - 01/08/1993; 1997, c. 43, Sched. D, s. 3 - 18/12/1997 2010, c. 26, Sched. 17, s. 5 (1, 2) - 08/12/2010