Section 22. The owner or user of a boiler inspected by the division shall pay to the commissioner, a fee, the amount of which shall be determined according to the provisions referred to hereunder, for each boiler internally and externally inspected and for each visit for external inspection under steam, and for each cast iron sectional boiler inspected. The owner of tanks containing fluids other than water, which are in excess of ten thousand gallons capacity shall pay to the commissioner a fee for the inspection of the plans, the construction, and the making of required tests of such tanks, a fee based on storage capacity of such tanks; provided further that a minimum fee shall also be established. The amounts of those fees referred to herein shall be determined annually by the commissioner of administration under the provision of section three B of chapter seven for the filing thereof. When repairs to such tanks are required, the same schedule of fees shall apply as for the original inspection. Such fees shall be payable in advance of any such inspection.