The concept of accessibility in public transportation services has been mainly concerned with eliminating physical barriers such as adopting accessible trains and buses that allows a wheelchair accessibility by mechanical lowering-entrance floors. In smart public transportation services, the use of Internet of Things, when properly designed, may increase accessibility of public transportation services by providing access of information and physical accessibility. The Internet of Things can be used to create tools for persons with many types of disabilities and specific needs, including physical, visual, hearing and cognitive disabilities. In order for the smart transportation services to appropriately provide accessible services, information of accessibility profiles must be agreed upon in advance. Such accessibility profiles should basically include information on accessibility needs while traveling on public transportation services. This Recommendation specifies accessibility requirements for smart public transportation services.