This Handling Fee Final Report provides estimates of the statewide, weighted-average cost per beverage container to recycle for recycling centers that do not receive handling fees (processing fee recyclers) and recycling centers that do receive handling fees (handling fee recyclers). This report also summarizes the tasks that Crowe and its subcontractors conducted in order to obtain the final, statewide, weighted-average costs per container. Finally, this report provides analyses of the results of this handling fee cost survey.