Hutcheson v. Ohio Auto. Dealers Assn. , 2012 Ohio 3685 ( 2012 )


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  • [Cite as Hutcheson v. Ohio Auto. Dealers Assn., 
    2012-Ohio-3685
    .]
    Court of Appeals of Ohio
    EIGHTH APPELLATE DISTRICT
    COUNTY OF CUYAHOGA
    JOURNAL ENTRY AND OPINION
    No. 97394
    LAURA HUTCHESON
    PLAINTIFF-APPELLANT
    vs.
    OHIO AUTOMOBILE DEALERS
    ASSOCIATION, ET AL.
    DEFENDANTS-APPELLEES
    JUDGMENT:
    AFFIRMED
    Civil Appeal from the
    Cuyahoga County Court of Common Pleas
    Case No. CV-711148
    BEFORE: Keough, J., Stewart, P.J., and Kilbane, J.
    RELEASED AND JOURNALIZED: August 16, 2012
    ATTORNEYS FOR APPELLANT
    Michael W. Hogan
    Michael W. Hogan, Esq., LLC
    12000 Edgewater Drive
    Suite 1004
    Lakewood, OH 44107
    Thomas J. Misny
    Thomas J. Misny, M.D., Inc.
    7319 Eagle Road
    Waite Hill, OH 44094
    ATTORNEYS FOR APPELLEES
    For Ohio Automobile Dealers Association
    Robert A. Zimmerman
    Benesch Friedlander Coplan & Aronoff
    200 Public Square
    Suite 2300
    Cleveland, OH 44114
    Marc S. Blubaugh
    Ryan P. Hatch
    John F. Stock
    Benesch Friedlander Coplan & Aronoff
    41 S. High Street, 26th Floor
    Columbus, OH 43215
    For Halleen Chevrolet, Inc.
    Harold A. Tipping
    Christopher A. Tipping
    Stark & Knoll Co., LPA
    3475 Ridgewood Road
    Akron, OH 44333
    KATHLEEN ANN KEOUGH, J.:
    {¶1} Plaintiff-appellant, Laura Hutcheson (“Hutcheson”), appeals various
    decisions by the trial court in favor of defendants-appellees, Ohio Automobile Dealers
    Association     (“OADA”)      and    Halleen   Chevrolet,      Inc.   (“Halleen”)   (collectively
    “appellees”).   For the reasons that follow, we affirm.
    I. Facts
    {¶2} The facts in this case arise out of the sale of a motor vehicle.           In March
    2009, Hutcheson purchased a 2009 Chevy Cobalt from Halleen.                    As part of the
    transaction, she signed a “Sales Order” and a “Motor Vehicle Purchase Contract.”            The
    Sales Order specifically listed the purchase price, trade allowance, manufacturer
    incentives, sales tax, and all the fees, charges, and expenses, including a “documentary
    fee” in the amount of $250.
    II.   Procedural History
    {¶3} In November 2009, Hutcheson filed a class action lawsuit against the OADA
    in Cuyahoga County Common Pleas Court alleging that Halleen’s assessment of the $250
    documentary fee was unlawful and that the OADA conspired with its member dealers,
    including Halleen, to defraud customers, including Hutcheson, by unlawfully assessing an
    additional “doc fee” to the purchase price of a motor vehicle.           In February 2010, the
    OADA filed a notice of removal, thereby removing the case to federal court.           While the
    case was pending in federal court, Hutcheson sought and received leave to amend her
    complaint to eliminate any federal claims.   Thus, in March 2010, the case was remanded
    to the Cuyahoga County Court of Common Pleas.
    {¶4} On remand, Hutcheson sought leave to file a second amended complaint,
    which the trial court granted on April 21, 2010.   The second amended complaint added
    Halleen as a defendant to the action.    In Counts 1, 5, and 6, of the second amended
    complaint, Hutcheson asserted claims for violations of the Ohio Consumer Sales Practices
    Act (R.C. 1345.01 et seq.) and/or Deceptive Trade Practices (R.C. 4165.01 et seq.), Count
    2 alleged anti-trust violations under Ohio’s Valentine Act (R.C. 1331.01 et seq.), Count 3
    alleged fraudulent misrepresentation, Count 4 alleged unjust enrichment, Count 7 alleged
    overcharging of temporary tag, title, and registration fees, and Counts 8 and 9 alleged
    civil conspiracy.   As pertinent to this appeal, all counts of the complaint were alleged
    against Halleen, but only the OADA was subject to Counts 2, 3, 8, and 9.
    {¶5} On May 14, 2010, the OADA filed a motion to dismiss pursuant to Civ.R.
    12(B)(6) as to Counts 2, 3, 8, and 9 of Hutcheson’s second amended complaint.
    Similarly, in June 2010, Halleen filed its own motion to dismiss and/or for judgment on
    the pleadings under Civ.R. 12(B)(6) and 12(C) as to all counts in Hutcheson’s second
    amended complaint.     While these motions were pending, Hutcheson obtained a letter
    dated July 16, 2010 from William A. Riesenberger, counsel for the Sales and Use
    Division of the Ohio Department of Taxation (“tax letter”).    The tax letter purportedly
    sought to establish that Halleen improperly charged Hutcheson sales tax on the
    documentary fee when she purchased her vehicle.     After obtaining the letter, Hutcheson
    moved for leave to file a sur-reply to Halleen’s motion to dismiss seeking to incorporate
    the letter, which the court denied.
    {¶6} In April 2011, nearly a year after the OADA and Halleen filed their
    respective motions to dismiss, the trial court granted the OADA’s motion to dismiss on all
    counts, and granted Halleen’s motion to dismiss on all counts except Count 6, relating to
    Halleen’s arbitration provision.
    {¶7} After the trial court ruled on both motions to dismiss, Hutcheson filed a
    motion for reconsideration and for leave to file a third amended complaint.       Hutcheson
    sought reconsideration of the trial court’s order dismissing her complaint, relying on the
    tax letter from Riesenberger.      Hutcheson asserted that the tax letter establishes a claim
    for relief to survive appellees’ motions to dismiss. Additionally, Hutcheson inquired
    whether the previously granted motions to dismiss were dismissals with or without
    prejudice.   The trial court summarily denied Hutcheson leave to file her third amended
    complaint, but ordered the parties to brief the issue of whether the dismissals should be
    with or without prejudice. The trial court ultimately denied Hutcheson’s motion for
    reconsideration and determined that the dismissals in the case were with prejudice.
    Hutcheson timely appealed.
    {¶8} In response to this court’s sua sponte order in Hutcheson v. OADA, 8th Dist.
    No. 97252, dismissing the appeal for lack of a final appealable order, Hutcheson moved
    to amend her complaint for the sole purpose of eliminating Count 6 to create a final
    appealable order.
    {¶9} Hutcheson now appeals, raising three assignments of error.
    III. Motion to Amend Complaint
    {¶10} In her first assignment of error, Hutcheson contends that the trial court erred
    in denying her motion for leave to file an amended complaint.       However, after dissecting
    her arguments within the assignment of error, we find that she also raises the issue that
    the trial court erred in issuing the dismissal of her case with prejudice.
    {¶11} It is well established that a trial court’s determination whether to grant a
    motion for leave to amend a complaint will not be reversed on appeal absent an abuse of
    discretion.   Csejpes v. Cleveland Catholic Diocese, 
    109 Ohio App.3d 533
    , 541, 
    672 N.E.2d 724
     (8th Dist.1996), citing Wilmington Steel Prods., Inc. v. Cleveland Elec. Illum.
    Co., 
    60 Ohio St.3d 120
    , 
    573 N.E.2d 622
     (1991). To prove an abuse of discretion,
    Hutcheson must demonstrate more than an error of law and that the trial court’s denial of
    her motion was unreasonable, arbitrary, or unconscionable. 
    Id.
    {¶12} Civ.R. 15(A) allows for amendment of pleadings by leave of court or by
    written consent of the other party after a responsive pleading has been made.         Civ.R.
    15(A) expressly provides, “[l]eave of court shall be freely given when justice so
    requires.”    The Ohio Supreme Court has held that         “[t]he language of Civ.R. 15(A)
    favors a liberal amendment policy and a motion for leave to amend should be granted
    absent a finding of bad faith, undue delay or undue prejudice to the opposing party.”
    Hoover v. Sumlin, 
    12 Ohio St.3d 1
    , 6, 
    465 N.E.2d 377
     (1984).
    {¶13} In this case, Hutcheson sought leave to file an amended complaint after the
    trial court issued its written opinion dismissing her complaint pursuant to                Civ.R.
    12(B)(6) and/or 12(C).     She contends that the trial court erred and should have allowed
    her to amend her complaint because the amended complaint would have contained new
    material and relevant evidence, information, and judicial precedent, that would have
    cured any alleged defect in her second amended complaint sufficient to defeat appellees’
    motions to dismiss.
    {¶14} We do not find that the trial court abused its discretion in denying
    Hutcheson leave to file her third amended complaint because leave was requested with
    “undue delay,” i.e., after the trial court granted OADA’s Civ.R. 12(B)(6) motion to
    dismiss and Halleen’s motion to dismiss, in part. Further, allowing Hutcheson to amend
    her complaint would have been prejudicial to both Halleen and the OADA, especially
    when the “new material and relevant evidence, information, and judicial precedent” was
    available after the motions to dismiss were filed but before the trial court issued its ruling,
    approximately one year later.      Hutcheson could have moved to amend her complaint
    prior to the trial court’s ruling, but she chose to wait until after the adverse ruling.
    {¶15} Accordingly, the trial court did not abuse its discretion in denying
    Hutcheson leave to amend her complaint.
    {¶16} Hutcheson also challenges the trial court’s decision to issue the dismissal of
    her complaint with prejudice.     She contends that because she could amend her complaint
    with “a set of facts” to survive Ohio’s notice pleading standard, the dismissal should have
    been without prejudice. Furthermore, she contends that a Civ.R. 12(B)(6) dismissal
    does not adjudicate the merits of the complaint; thus, the trial court’s dismissal should
    have been without prejudice.
    {¶17}   Civ.R. 12(B)(6) permits the court, upon the motion of an adverse party, to
    dismiss a claim or claims for relief for failure to state a claim upon which relief may be
    granted.   The motion necessarily asserts that the pleader has failed to plead the operative
    grounds constituting a claim. Mitchell v. Lawson Milk Co., 
    40 Ohio St.3d 190
    , 
    532 N.E.2d 753
     (1988).      The motion may be granted only when from the face of the
    pleadings in a complaint the court finds beyond doubt that the plaintiff can prove no set of
    facts in support of her claim that would entitle her to relief. State ex rel. Midwest Pride
    IV, Inc. v. Pontious, 
    75 Ohio St.3d 565
    , 570, 
    1996-Ohio-459
    , 
    664 N.E.2d 931
    . For this
    purpose, all factual allegations in the complaint are presumed true and all reasonable
    inferences are made in favor of the nonmovant. 
    Id.
    {¶18} The decision whether a Civ.R. 12(B)(6) motion should be granted must be
    made with reference to the general rules for pleadings in the civil rules. Collins v. Natl.
    City Bank, 2d Dist. No. 19884, 
    2003-Ohio-6893
    , ¶ 8. Ohio contemplates use of notice
    pleading rather than fact pleading. York v. Ohio State Highway Patrol, 
    60 Ohio St.3d 143
    , 
    573 N.E.2d 1063
     (1991). Thus, Civ.R. 8(A) requires a claim for relief only to
    “contain (1) a short and plain statement showing that the party is entitled to relief, and (2)
    a demand for judgment for the relief to which the party claims to be entitled.”       Except
    for special matters identified in Civ.R. 9, which must be pleaded with particularity,
    “[e]ach averment of a pleading shall be simple, concise and direct.”   Civ.R. 8(E)(1).
    {¶19} In ruling on a Civ.R. 12(B)(6) motion, a court inquires whether the
    allegations constitute a statement of claim under Civ.R. 8(A).     The rule presumes that
    the trial court reviews the complaint, its allegations, and causes of action.        If the
    complaint can be pleaded in another way, then the trial court should issue the dismissal
    without prejudice.    See, e.g., Fletcher v. Univ. Hosps. of Cleveland, 
    120 Ohio St.3d 167
    ,
    
    2008-Ohio-5379
    , 
    897 N.E.2d 147
     (failure to file Civ.R.10(D)(2) affidavit warrants
    dismissal   without    prejudice);    Simpson   v.   Lakewood,   8th   Dist.   No.   82624,
    
    2003-Ohio-4953
     (failure to assert any facts in support of prayer for relief warrants
    dismissal without prejudice).        However, dismissal with prejudice is proper if the
    complaint cannot be plead in another way. See, e.g., Collins (facts and law alleged do
    not state a claim for relief); Lisboa v. Lisboa, 8th Dist. No. 95673, 
    2011-Ohio-351
    (unsupported legal conclusions do not state claim for relief); Kuhar v. Marc Glassman,
    8th Dist. No. 91989, 
    2009-Ohio-2379
     (statute of limitations). Consequently, a ruling on
    a Civ.R. 12(B)(6) motion can be an adjudication of the merits of the claim. See Civ.R.
    41(B) (involuntary dismissals other than those on jurisdictional grounds constitute
    “adjudication[s] on the merits” unless the dismissal order specifies the contrary); State ex
    rel. Arcadia Acres v. Ohio Dept. of Job & Family Servs., 
    123 Ohio St.3d 54
    ,
    
    2009-Ohio-4176
    , 
    914 N.E.2d 170
    , ¶ 14-15.
    {¶20} In this assignment of error, Hutcheson does not challenge the trial court’s
    overall decision granting appellees’ individual motions to dismiss; rather, she asserts that
    the trial court should have issued the dismissal without prejudice because she could have
    pleaded her case in another way.
    {¶21} In support of her argument, she relies on the Supreme Court’s holding in
    Fletcher that a Civ.R. 12(B)(6) dismissal of a complaint for failure to file the affidavit
    required by Civ.R. 10(D)(2) is an adjudication otherwise than on the merits; thus, the
    dismissal of the complaint is without prejudice. Fletcher at ¶ 3, 16-18.
    {¶22} Hutcheson also emphasizes the Fletcher court’s statement that “a dismissal
    for failure to state a claim is without prejudice except in those cases where the claim
    cannot be pleaded in any other way.”       Id. at ¶ 17, citing Collins, 2d Dist. No. 19884,
    
    2003-Ohio-6893
    , ¶ 51 (“An order of dismissal entered pursuant to Civ.R. 12(B)(6) is an
    adjudication on the merits of the issue the rule presents, which is whether a pleading put
    before the court states a claim for relief. It does not adjudicate the merits of the claim
    itself, unless it can be pleaded in no other way.”).
    {¶23} Thus, the issue is whether Hutcheson can amend her complaint with a set of
    facts to survive a Civ.R. 12(B)(6) motion or pleaded her claims in another way.
    Hutcheson maintains that she could have pled her case “in another way by incorporating
    and attaching the Ohio Tax Department Letter, by citing and analyzing Ferrari [v.
    Howard, 8th Dist. No. 77654, 
    2002-Ohio-3539
    ], and by restating the second sentence of
    R.C. 1317.07, which prohibits additional fees.” However, this information does not
    contain any new facts that would have enabled her to plead her claims “in any other way”
    under Fletcher because the information she sought to use would not have cured the
    deficiencies in her complaint.
    {¶24} Although Hutcheson asserts several “causes of action,” the core issue
    involves the documentary fee — (1) whether it is distinguishable from a “documentary
    service charge” and (2) whether Ohio law allows such a fee when purchasing a motor
    vehicle. As we will discuss under Hutcheson’s third assignment of error, Ohio law
    allows automobile dealerships to charge a “documentary service charge” in connection
    with the purchase of a motor vehicle and Halleen’s assessment of the $250 “documentary
    fee” falls within the purview of Ohio law.
    {¶25} The second amended complaint in this case is not simple, concise, and direct
    as Civ.R. 8 contemplates. It contains over 117 pages, 564 numbered paragraphs, and
    alleges nine causes of action.    As the Collins court stated, the plaintiff’s “complaint does
    not fail for lack of notice.   It fails because the matters of fact and law alleged fail to state
    claims for which the law affords relief.          The defect is not avoided by prolixity.”
    Collins, 2d Dist. No. 19884, 
    2003-Ohio-6893
    , ¶ 58.              We find Hutcheson’s second
    amended complaint to be equally deficient.
    {¶26} Accordingly, we find that the trial court properly issued the dismissal of
    Hutcheson’s complaint with prejudice.
    {¶27} Hutcheson’s first assignment of error is overruled.
    IV. Conversion of Civ.R. 12(B)(6) Motions to Dismiss
    {¶28} In her second assignment of error, Hutcheson contends that the trial court
    erred in failing to transform appellees’ Civ.R. 12(B)(6) motions to dismiss to Civ.R. 56
    motions for summary judgment.
    {¶29} We initially note that Hutcheson never requested the trial court to convert
    the Civ.R. 12(B)(6) motions to dismiss to Civ.R. 56 motions for summary judgment.
    Therefore, she has waived any error on appeal, except plain error.      A trial court has no
    duty to convert a motion to dismiss to a motion for summary judgment, unless it is going
    to consider matters and evidence outside the complaint.      From the record, we find that
    the trial court did not consider any matters beyond the complaint; therefore, the trial court
    did not have any obligation to convert the motion to dismiss to a motion for summary
    judgment.    See Civ.R. 12(B); Collins, 2d Dist. No. 19884, 
    2003-Ohio-6893
    , ¶ 10.
    Accordingly, we find no plain error and the second assigned error is overruled.
    V.   “Documentary Service Charge” vs.      “Doc Fee”
    {¶30} In her third and final assignment of error, Hutcheson contends that the trial
    court erred in its determination that Halleen’s fixed and mandatory $250 “doc fee”
    charged for sales paperwork is interchangeable with the finance charge, termed the
    “documentary service charge” authorized by R.C. 1317.07, Ohio’s Retail Installment
    Sales Act (“RISA”).
    {¶31} Hutcheson’s complaint alleged that Halleen charged her a $250
    documentary fee that was in violation of Ohio’s RISA. The trial court, in granting
    appellees’s individual motions to dismiss, held that R.C. 1317.07 and 4517.261 authorize
    the imposition of a documentary service charge in retail installment sales, and specifically
    in motor vehicle sales, so long as the charge does not exceed $250 dollars.           The trial
    court found that “the terms ‘documentary service fees’ and ‘documentary service charge’
    are used interchangeably.”    We agree with the trial court.
    {¶32} R.C. 1317.07 generally governs retail installment sales and authorizes a
    documentary service charge.     It provides, in part:
    No retail installment contract authorized by section 1317.03 of the Revised
    Code that is executed in connection with any retail installment sale shall
    evidence any indebtedness in excess of the time balance fixed in the written
    instrument in compliance with section 1317.04 of the Revised Code, but it
    may evidence in addition any agreements of the parties for the payment of
    delinquent charges, as provided for in section 1317.06 of the Revised Code,
    taxes, and any lawful fee actually paid out, or to be paid out, by the retail
    seller to any public officer for filing, recording, or releasing any instrument
    securing the payment of the obligation owed on any retail installment
    contract. No retail seller, directly or indirectly, shall charge, contract for, or
    receive from any retail buyer, any further or other amount for examination,
    service, brokerage, commission, expense, fee, or other thing of value. A
    documentary service charge customarily and presently being paid on May 9,
    1949, in a particular business and area may be charged if the charge does
    not exceed two hundred fifty dollars per sale.
    {¶33} However, R.C. 4517.261 specifically governs documentary service charges
    in connection with the sale, whether by retail installment or otherwise, of a motor vehicle.
    It provides,
    A motor vehicle dealer may contract for and receive a documentary service
    charge for a retail or wholesale sale or lease of a motor vehicle. A
    documentary service charge shall be specified in writing without
    itemization of the individual services provided. A documentary service
    charge shall be not more than the lesser of the following:
    (A) The amount allowed in a retail installment sale;
    (B) Ten per cent of the amount the buyer or lessee is required to pay
    pursuant to the contract, excluding tax, title, and registration fees, and any
    negative equity adjustment.
    {¶34} In determining the amount of the documentary service charge, and pertinent
    to this appeal, R.C. 4517.261(A) allows for “the amount allowed in a retail installment
    sale,” which pursuant to R.C. 1317.07, cannot exceed $250.
    {¶35} We find that R.C. 4517.261 takes precedence over R.C. 1317.07 when
    assessing a documentary service charge in connection with the sale of a motor vehicle.
    R.C. 4517.261 is a special provision applicable only to motor vehicle dealers, whereas
    R.C. 1317.07 is a general provision applicable to all sellers who enter into a retail
    installment sale contract. “It is well-settled principle of statutory construction that when
    two statutes, one general and the other special, cover the same subject matter, the special
    provision is to be construed as the exception to the general statute which might otherwise
    apply.” State ex rel. Dublin Secs., Inc. v. Ohio Div. of Secs., 
    68 Ohio St.3d 426
    , 429,
    
    1994-Ohio-340
    , 
    627 N.E.2d 993
    , citing Acme Eng. Co. v. Jones, 
    150 Ohio St. 423
    , 
    83 N.E.2d 202
     (1948), paragraph one of the syllabus.           “Where there is no manifest
    legislative intent that a general provision of the Revised Code prevail over a special
    provision, the special provision takes precedence.” State v. Frost, 
    57 Ohio St.2d 121
    ,
    
    387 N.E.2d 235
     (1979), paragraph one of the syllabus.
    {¶36} In fact, the legislative intent is clear that R.C. 4517.261 was enacted as a
    special provision to clarify any confusion or resolve any argument, such as the one made
    in this appeal, that motor vehicle dealers cannot assess a documentary service charge.
    The legislative notes of R.C. 4517.261, found in Section 745.10 of 2007 HB No. 119,
    expressly state the legislative intent:
    SECTION 745.10. (A) The enactment of section 4517.261 of the Revised
    Code is intended as a clarification of existing law allowing documentary
    service charges to be assessed in all retail and wholesale sales and leases of
    motor vehicles, including those involving a retail installment sale and those
    not involving a retail installment sale, including leases, cash transactions,
    and transactions in which consumers obtain their own financing.
    (B) The enactment of section 4517.261 of the Revised Code expresses the
    legislative intent of the General Assembly currently and at the time of the
    original enactment of the Revised Code by recognizing that motor vehicle
    dealers may charge, and historically have charged, a documentary service
    charge in all transactions, including those involving a retail installment sale
    and those not involving a retail installment sale, including leases, cash
    transactions, and transactions in which consumers obtain their own
    financing.
    {¶37} Accordingly, it is clear that the R.C. 4517.261 expressly allows automobile
    dealerships to assess a documentary service charge in connection with the sale of a motor
    vehicle and that fee can be up to $250.    We find that whether this amount is termed a
    “documentary service charge” or “documentary fee” or “doc fee,” the legislature was
    clear that such a charge or fee is allowable as long as it abides by the express mandates of
    R.C. 4517.261, i.e., specified in writing and not in excess of the amount allowed under
    subsections (A) and (B).
    {¶38} In this case, Halleen’s purchase contract provides for a “documentary fee”
    that is specified in writing as a “documentary fee” and is not in excess of $250, which
    would be the lesser of the two amounts allowable under R.C. 4517.261(A) and (B).
    Accordingly, Halleen’s lawful conduct cannot serve as a basis for liability.
    {¶39} We note that a majority of Hutcheson’s arguments in her complaint focus on
    R.C. 1317.07, Ohio’s RISA statute. However, as previously discussed, the controlling
    law regarding documentary service charges relating to the sale of motor vehicles is found
    in R.C. 4517.261.      Therefore, the general provisions of R.C. 1317.07 have no
    significance with the documentary service charge associated with the sale of a motor
    vehicle, except they provide an allowable dollar amount an automobile dealer can assess
    for the charge.   Accordingly, any argument or “anomaly” that Hutcheson makes on
    appeal challenging the documentary service charge as a violation of Ohio’s RISA is
    without merit.
    {¶40}     Hutcheson also maintains that the Halleen’s assessment of the
    documentary fee was contrary to law because the documentary fee was added into the sale
    price of the vehicle and then was taxed.     A “documentary service charge” may be added
    to the base price of the motor vehicle and then subject to the sales tax. In 2004, the Ohio
    Department of Taxation issued an updated information release concerning documentary
    fees.   See ST 1982-01.     In the Information Release, the Department stated:
    This department was contacted by the Ohio Auto Dealers Association
    regarding a “documentary fee” charge being made by some auto dealers.
    Based on the explanation given by this Association that this is an additional
    charge to the customer for various services such as paper work, title runners
    expenses, costs incurred in making financial arrangements, etc., they were
    advised that these charges are part of the tax base and subject to the sales
    tax. Such charges are considered within the definition of price and part of
    the income from the sale of the motor vehicle.
    5739.01(H)(1)(a) Ohio Revised Code states in part:
    (H)(1)(a) “Price”, except as provided in divisions (H)(2) and (3) of this
    section, means the total amount of consideration, including cash, credit,
    property, and services, for which tangible personal property or services are
    sold, leased, or rented, valued in money, whether received in money or
    otherwise, without any deduction for any of the following * * *:
    (iii) Charges by the vendor for any services necessary to complete the sale;
    The charges for notary and title fees, which are separately stated on the
    customer’ invoice, are not subject to the tax.
    {¶41} Therefore, we find that the documentary fee was properly taxed by Halleen.
    {¶42} The final argument that Hutcheson makes challenging the validity of the
    documentary fee is that the fee assessed by Halleen was conveyed to Hutcheson as a
    mandatory, non-negotiable fixed charge, on a preprinted form.          We find that these
    allegations are mere conclusory statements without any factual support pertaining to the
    sale and purchase of her motor vehicle; we summarily find them without merit.
    {¶43}    Accordingly, Hutcheson’s final assignment of error is overruled. We do
    not find any error by the trial court in finding that the term “documentary service charge”
    and “documentary fee” are interchangeable or that the fee assessed to Hutcheson when
    she purchased her motor vehicle was not contrary to law.
    {¶44} Judgment affirmed.
    It is ordered that appellees recover from appellant costs herein taxed.
    The court finds there were reasonable grounds for this appeal.
    It is ordered that a special mandate be sent to said court to carry this judgment into
    execution.
    A certified copy of this entry shall constitute the mandate pursuant to Rule 27 of
    the Rules of Appellate Procedure.
    KATHLEEN ANN KEOUGH, JUDGE
    MELODY J. STEWART, P.J., and
    MARY EILEEN KILBANE, J., CONCUR