Aloha Tatiana! I wish your questions had straightforward easy answers – and if you are government funded it kind of is. (See here: https://www.ada.gov/websites2_prnt.pdf) if you are not government funded, this is something that is currently being debated in the legal system. That being said, the WCAG 2.0 guidelines are a good set of guidelines to help protect yourself if you feel you should. (You can see more on WCAG here: https://www.yokoco.com/find-out-how-to-make-your-website-compliant/)
We recommend following the Web Content Accessibility Guidelines (WCAG) as best practice on your site, which is what our platform uses as the foundation for our accessibility guidelines. To see how accessible your site is according to WCAG, request a website audit using the form on this page. Your PDF report will be emailed to you within one business day, so you can start assessing the conformance of your site quickly. 
I am passionate and dedicated designer tackling complex problems and finding creative solutions. I use language & content strategy to make design solutions that are intuitive, trusted, and easy to use. I put the users of my solution at the center of every decision I take. I have 5+ years of commercial projects experience at Ukrainian IT companies and 4 years at Upwork freelancer platform (projects with small budgets). Now I live in NYC area.

Courts have essentially taken three positions when approached with this issue. Some courts take the position that the ADA applies to all commercial sites because the law was meant to protect disabled individuals from having a more difficult time than able-bodied individuals from doing business. That is why the website Scribd was unable to get a case summarily dismissed and ended up settling.
While the influx of the dot.com world eliminated the need for brick-and-mortar locations for all stores (think eBay or Amazon), all of the above categories typically had a headquarters, if not multiple locations where one could visit and interact.  This would ensure a unique experience, often depending on the individual needs of the visitor. For instance, when visiting a municipal building or institute of learning, a variety of methods are available to get to higher floors (stairs, elevators, ramps and escalators).
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.

HTML tags – specific instructions understood by a web browser or screen reader. One type of HTML tag, called an “alt” tag (short for “alternative text”), is used to provide brief text descriptions of images that screen readers can understand and speak. Another type of HTML tag, called a “longdesc” tag (short for “long description”), is used to provide long text descriptions that can be spoken by screen readers.
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