WV SB855

Creates the West Virginia Beverage Producer Responsibility Act requiring beverage producers to form a nonprofit Producer Responsibility Organization (PRO) to achieve a minimum 75% recycling rate for beverage containers by January 1, 2035

Establishes a "Beverage Container Recycling Trust Fund" managed by the State Treasurer to collect consumer deposits and pay refunds through redemption centers, with funds used for center construction, refund payments, consumer education, and program administration

Requires PRO-participating producers to label beverage containers with refund information and collect deposits at point of sale, with exemptions for de minimis producers selling fewer than one million beverages annually in the state

Grants the State Auditor authority to conduct financial audits of the refund program, require financial disclosures, and hold funds if the PRO fails to meet recycling targets until a corrective plan is approved

Provides a 10-year tax credit for PROs that purchase or lease property to build redemption centers or technology-based redemption centers, with the annual credit limited to 50% of the tax otherwise due