Section 107. As part of any marketing order or agreement implemented under the provisions of section one hundred and two through one hundred and fifteen of this chapter, the commissioner shall establish and provide for the collection of assessments to be collected once with respect to each apple sold from each person engaged in the production, processing, distribution or handling of any marketable apples produced in the commonwealth and subject to any such order or agreement. Said assessments shall be established in an amount sufficient to fund the necessary costs and expenses involved in the implementation of such order or agreement, but shall in no event exceed five per cent of the gross dollar volume of apple sales or amount of apples handled by the person subject to the assessment. Funds so collected by the commissioner shall be held in trust in accordance with the provisions of section one hundred and thirteen of this chapter and shall be expended in accordance with the budget adopted by the commissioner under section one hundred and six of this chapter.