Q: Can we creat an Apple ID for multiple users?

iPad in Business and Education

You may find a better answer in this part of the forum, since it's meant for situations like you're in.

http://www.apple.com/support/appleid/

is also info about apple ID's.

You can make apple ID's without a credit card, you just have to jump through a couple of hoops to do it since the default is that people will always give a credit card. The key to making an ID without a credit card is that you try to download a free app first, then follow the 'make an ID' prompt. That will get you the 'none' option for payment.

I Agree that you should post in the iPad in Business and Education forum, but these two kb articles might be of some help as well.

Create an iTunes Store, App Store, or iBooks Store account without a credit card or other payment method - Apple Suppor…

Why can’t I select None when I edit my Apple ID payment information? - Apple Support