You are correct, ADA defines an “employer” as any person who is 1) engaged in an industry affecting commerce; 2) employes 15 or more full-time employees each work day; and 3) for at least 20 or more calendar weeks in the year. In the context of physical spaces, ADA would not apply to companies with fewer than 15 employees. However, courts don’t seem to have come to a consensus on what digital compliance really should look like. Because websites can be accessed anywhere in the country, small business owners might potentially face lawsuits in unfavorable jurisdictions. If you are a small business owner, I would recommend consulting with an accessibility lawyer and ask what they recommend.
People with disabilities that affect their sight, hearing, or mobility may have difficulty accessing certain parts of websites and other online properties unless certain accommodations are made. Just as businesses may need to make adjustments to their physical location so that disabled customers have easy access to the premises, companies may need to adjust certain aspects of their websites so individuals with disabilities can take full advantage of all the features and services.
For most businesses, the need for ADA web compliance means they will need to make at least some adjustments to all of their online marketing strategies. For instance, if your company provides tax preparation services, all of the tax forms you provide for customers to download would need to meet accessibility standards. Any online tax preparation services that you offer would also need to be configured so they meet ADA standards, as would your mobile app.
President George H.W. Bush signed the Americans with Disabilities Act into law July 26, 1990. The ADA prohibits discrimination of people with disabilities and guarantees the same opportunities as everyone else. These opportunities include employment possibilities, purchasing of goods and services and the ability to participate in State and local government programs.
Since the ADA does not specifically address web accessibility, it means the Department of Justice (DOJ) will not, at this time, intervene. This means it cannot levy fines or penalties against non-compliant businesses. However, individuals and groups can file civil suits against businesses. If the court rules in the plaintiffs’ favor (the individual or group), the business will be ordered to make their website accessible, and may have to pay the plaintiffs’ attorney fees in some cases. Failure to meet these obligations in the time allotted may result in a civil contempt of court charge or additional legal action by the plaintiff.
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Level AA is a little more significant, and makes sites accessible to people with a wider range of disabilities, including the most common barriers to use. It won't impact the look and feel of the site as much as Level AAA compliance, though it does include guidance on color contrast and error identification. Most businesses should be aiming for Level AA conformity, and it appears to reflect the level of accessibility the DOJ expects. 
Every year numerous lawsuits are taken against businesses that fail to follow the ADA’s proposed requirements for web accessibility. This failure occurs because organizations, including state and local government entities, fail to read the ADA Best Practices Tool Kit.8 They also do not follow the most up to date version of the WCAG.9 These two failures are not only detrimental to people with disabilities who want to effectively browse the web, but they are also inexcusable in today’s digitally driven world.
Do all websites have to be ADA compliant? Technically, the Americans with Disabilities Act (ADA) Title III, which concerns public businesses, does not specifically address websites. Local and state government websites must be accessible under Title II of the ADA and Section 508 of the Rehabilitation Act. However, ADA civil suits have been brought against businesses with inaccessible websites, and courts have ordered some businesses to make their websites accessible.

The Department of Justice may file lawsuits in federal court to enforce the ADA Compliance, and courts may order compensatory damages and back pay to remedy discrimination if the Department prevails. Under title III, the Department of Justice may also obtain civil penalties of up to $55,000 for the first violation and $110,000 for any subsequent violation of ADA Compliance.
Webpage designers often have aesthetic preferences and may want everyone to see their webpages in exactly the same color, size and layout. But because of their disability, many people with low vision do not see webpages the same as other people. Some see only small portions of a computer display at one time. Others cannot see text or images that are too small. Still others can only see website content if it appears in specific colors. For these reasons, many people with low vision use specific color and font settings when they access the Internet – settings that are often very different from those most people use. For example, many people with low vision need to use high contrast settings, such as bold white or yellow letters on a black background. Others need just the opposite – bold black text on a white or yellow background. And, many must use softer, more subtle color combinations.
When the law was enacted in 1990, it did not specifically address website accessibility for the disabled, but this has become a much-discussed topic in recent years. In 2006, Target settled a class action lawsuit alleging Target.com was inaccessible to the blind, in violation of the ADA, and in 2015 both Reebok and the NBA were hit with a class action lawsuit that alleged their websites did not accomodate the blind and visually impaired.
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