Buses A credit or refund may be allowed for the excise tax on fuel usedin certain buses. Intercity or Local Bus Fuel is used in an intercity or local bus when the bus is used tofurnish (for compensation) passenger land transportation that isavailable to the general public. The bus must be engaged in one of thefollowing activities. Scheduled transportation along regular routes regardless ofthe size of the bus. Nonscheduled (charter) operations if the seating capacity ofthe bus is at least 20 adults, not including the driver. Vans andsimilar vehicles used for van-pooling or taxi service do notqualify. Available to the general public means that you offer service tomore than a limited number of persons or organizations. If a busoperator normally provides charter operations through travel agenciesbut has buses available for chartering by the general public, thisservice is available to the general public. A bus does not qualifywhen its operator uses it to provide exclusive services to only oneperson, group, or organization. hotel rooms CopenhagenQualified Local Bus Fuel is used in a qualified local bus when the bus meets all thefollowing requirements. Furnishes (for compensation) intracity passenger landtransportation available to the general public. Operates along scheduled, regular routes. Has a seating capacity of at least 20 adults (excluding thedriver). Is under contract with or receiving more than a nominalsubsidy from any state or local government to furnish thetransportation. Intracity passenger land transportation.ricerca albergo BudardalurThis is the land transportation of passengers between pointslocated within the same metropolitan area. It includes transportationalong routes that cross state, city, or county boundaries if theroutes remain within the metropolitan area. Under contract.A bus is under contract with a state or local government only ifthe contract imposes a bona fide obligation on the bus operator tofurnish the transportation. A subsidy is more than nominal if it isreasonably expected to exceed an amount equal to 3 cents multiplied bythe number of gallons of fuel used in buses on subsidized routes. A company that operates its buses along subsidized and unsubsidizedintracity routes may consider its buses qualified local buses onlywhen the buses are used on the subsidized intracity routes. School Bus Fuel is used in a school bus when the bus is transporting studentsor school employees. A school is an educational organization with aregular faculty and curriculum and a regularly enrolled body ofstudents who attend the place where the educational activities occur.