The data generated by the devices and existing infrastructure in the Internet of Things (IoT) should be shared among applications. However, data sharing in the IoT can only reach its full potential when multiple participants contribute their data, for example when people are able to use their smartphone sensors for this purpose. We believe that each step, from sensing the data to the actionable knowledge, requires trust-enabled mechanisms to facilitate data exchange, such as data perception trust, trustworthy data mining, and reasoning with trust related policies. The absence of trust could affect the acceptance of sharing data in smart cities. In this study, we focus on data usage transparency and accountability and propose a trust model for data sharing in smart cities, including system architecture for trust-based data sharing, data semantic and abstraction models, and a mechanism to enhance transparency and accountability for data usage. We apply semantic technology and defeasible reasoning with trust data usage policies. We built a prototype based on an air pollution monitoring use case and utilized it to evaluate the performance of our solution