While new companies might not prioritize web accessibility simply because of price, it can be seen as a great insurance policy. Even if you don’t fall into one of the categories mentioned above, if you want to prepare for the future and ensure no lawsuits, becoming web accessible is the way to go. Not to mention being available to persons with disabilities is very important and says that you care.
The Department of Justice (DOJ) has specifically stated in rulings that websites should be designed so they are accessible to individuals who have vision, hearing, and physical disabilities. There’s a growing body of case law where the DOJ required companies to provide an ADA compliant website and levied hefty penalties when sites failed to measure up.

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.
The legal issue for websites is whether website operators are operating “a place of public accommodation.” The statute lists 12 different types of public accommodations including somewhat of a catchall that includes “other sales or rental establishment.” The list, created when the law was passed in 1988, conceivably covers most commercial establishments, but does not expressly include websites.
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.

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.
The ADA statute identifies who is a person with a disability, who has obligations under the ADA, general non-discrimination requirements and other basic obligations. It delegates fleshing out those obligations to federal agencies. The agencies issue regulations and design standards. The regulations have the details on the rights of people with disabilities and responsibilities of employers, state and local governments, transportation providers, businesses and non-profit organizations. The design standards specify how many entrances need to be accessible, how many toilet rooms and the design for those elements.  To know what the ADA requires, you need to read the law, regulations and design standards.  
Many web developers have already realized this too and are exploiting business owners for $3k-$20k to make their sites compliant because they have no choice.  So we came up with an extremely low-cost solution so everyone can remove themselves from risk, have compliant websites, and immediately.  My website iFuzeMarketing.com is compliant.  Visit it, press the handicap widget at the top, and play with its simple functions.  We can custom build and install one for anyone's website that's reading this.  It will deliver all the same functions, and we'll code it into your site for you so you don't have to worry about this risk any longer.  Everybody needs this.  Feel free to contact me for details if interested.

Government Code §11546.7 – The requirement that state agency heads certify, every two years, that their agency’s website meets the Web Content Accessibility Guidelines, Version 2.0 or a subsequent version, at Level AA or higher, and the requirements of Sections 11135 and 7405 of the Government Code. Created by AB 434 (Baker, Chapter 780, Statutes of 2017), and sometimes referred to as AB 434.
In a society in which business is increasingly conducted online, excluding businesses that sell services through the Internet from the ADA would ‘run afoul of the purposes of the ADA’” in that it would prevent “‘individuals with disabilities [from] fully enjoy[ing] the goods, services, privileges, and advantages, available indiscriminately to other members of the general public.
I am struggling with this right now. Alt text, captions, audio (read to me) options are good. I work with an accounting software app that redesigned its palette to red, black, and gray. No green to signify income. Made no sense to me and their gray text (also very skinny sans serif) made reading many nav bars difficult. Some URLs are accessible from the build-out, but the DIY sites often don't have the same capacity. As with secure sites, I think google will be downgrading those sites with little or no compliance or accessibility add-ons.
UPDATE: Since writing this post in August 2017, several important changes have taken place in the laws regarding ADA compliance for websites. On December 26, 2017, the Department of Justice announced that they have withdrawn the Obama-era Advance Notice of Proposed Rulemaking mentioned in this article which intended to require ADA website compliance. The DOJ’s withdrawal announcement stated, “The Department will continue to assess whether specific technical standards are necessary and appropriate to assist covered entities with complying with the ADA.”
Your website looks good, is functional and provides a great user experience. But, can a disabled person use it? Can a visually-impaired person understand what your photos and other non-text aspects of your website are and do? If not, you may need to make some changes or you may receive a letter from lawyers threatening Americans with Disability Act, or ADA, claims.
Technology is changing, and many website designers are using creative and innovative ways to present web-based materials. These changes may involve new and different access problems and solutions for people with disabilities. This Chapter discusses just a few of the most common ways in which websites can pose barriers to access for people with disabilities. By using the resources listed at the end of this Chapter, you can learn to identify and address other barriers.

While legal considerations might be your biggest worry, making your site more accessible is simply good customer service. More than 39 million Americans are blind and another 246 million have "low vision," Another one million are deaf in the U.S. Add to that people with mobility issues that prevent them from using their hands and that's a huge portion of the country's buying power.
Web designers often design in such a way that does not allow the user to adjust font size or color. While they may be protecting their brand, they are also inhibiting some users. Many visually impaired need to use high contrast color settings or very large fonts to read a website. Don't design your website in a way that makes it impossible for them to do this. 
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