“The idea of equal access, equal opportunity has sort of evolved in its application from brick and mortar to eCommerce. At first, many companies were worried about the desktop experience. Now, the concern extends to both smart phones and devices.  Wherever a consumer accesses your content – whether it be directly through the web or an app – you need to be concerned about accessibility.”
The words in the tag should be more than a description. They should provide a text equivalent of the image. In other words, the tag should include the same meaningful information that other users obtain by looking at the image. In the example of the mayor’s picture, adding an “alt” tag with the words “Photograph of Mayor Jane Smith” provides a meaningful description.
Federal law isn't the only consideration for businesses. Additionally, each state interprets the law differently. Consider the case against Netflix in 2012. Lawsuits were brought in federal court in Massachusetts and California. Netflix was accused of violating the ADA by not offering "closed captioning" options for its Internet streamed movies. Illustrating the complexity of this issue, the courts reached completely opposite decisions. Massachusetts held that Netflix must comply with the ADA, while the California court found that Netflix did not fall under the ADA's definition of "public accommodation."
I should mention one caveat to all of this. Businesses that are required to comply but don't have the ability to bring their websites into compliance can provide an accessible alternative to provide the same information, goods, and services that they provide online, like a staffed phone line. The trick, however, is that this option has to provide at least equal access, including in terms of hours of operation. And, as we know, the internet is around 24/7, so good luck with that. 
Because they only read text, screen readers and refreshable Braille displays cannot interpret photographs, charts, color-coded information, or other graphic elements on a webpage. For this reason, a photograph of a mayor on a city’s website is inaccessible to people who use these assistive technologies, and a blind person visiting the website would be unable to tell if the image is a photo, a logo, a map, a chart, artwork, a link to another page, or even a blank page.
Many people with disabilities use assistive technology that enables them to use computers. Some assistive technology involves separate computer programs or devices, such as screen readers, text enlargement software, and computer programs that enable people to control the computer with their voice. Other assistive technology is built into computer operating systems. For example, basic accessibility features in computer operating systems enable some people with low vision to see computer displays by simply adjusting color schemes, contrast settings, and font sizes. Operating systems enable people with limited manual dexterity to move the mouse pointer using key strokes instead of a standard mouse. Many other types of assistive technology are available, and more are still being developed.
The Americans with Disabilities Act (ADA) and, if the government entities receive federal funding, the Rehabilitation Act of 1973 generally require that state and local governments provide qualified individuals with disabilities equal access to their programs, services, or activities unless doing so would fundamentally alter the nature of their programs, services, or activities or would impose an undue burden.2 One way to help meet these requirements is to ensure that government websites have accessible features for people with disabilities, using the simple steps described in this document. An agency with an inaccessible website may also meet its legal obligations by providing an alternative accessible way for citizens to use the programs or services, such as a staffed telephone information line. These alternatives, however, are unlikely to provide an equal degree of access in terms of hours of operation and the range of options and programs available.
Under Title III, no individual may be discriminated against on the basis of disability with regards to the full and equal enjoyment of the goods, services, facilities, or accommodations of any place of public accommodation by any person who owns, leases, or operates a place of public accommodation. Public accommodations include most places of lodging (such as inns and hotels), recreation, transportation, education, and dining, along with stores, care providers, and places of public displays.
I have a membership website teaching martial arts. It is accessible only to people who pay a monthly membership fee. I recently had a gentleman in Malta ask if I could make more than 850 videos on the site accessible to him (he is visually impaired). That is an impossible task for a one-man business. If I understand this article correctly, my site is not required to be accessible?
Spector v. Norwegian Cruise Line Ltd.[64] was a case that was decided by the United States Supreme Court in 2005. The defendant argued that as a vessel flying the flag of a foreign nation it was exempt from the requirements of the ADA. This argument was accepted by a federal court in Florida and, subsequently, the Fifth Circuit Court of Appeals. However, the U.S. Supreme Court reversed the ruling of the lower courts on the basis that Norwegian Cruise Lines was a business headquartered in the United States whose clients were predominantly Americans and, more importantly, operated out of port facilities throughout the United States.

Three versions of the Americans with Disabilities Act of 1990, as amended are provided below. The first is the text with the amendments incorporated. The second version shows the text with the amendments highlighted by strike through text for deletions and bold text for additions. The third version shows the same highlighted content with additional coding for people who use screen readers.
The Americans with Disabilities Act (ADA) is a wide-ranging civil rights law that prohibits discrimination based on disability. It affords similar protections against discrimination to Americans with disabilities as the Civil Rights Act of 1964, which made discrimination based on race, religion, sex, national origin, and other characteristics illegal.
The Department has assembled an official online version of the 2010 Standards to bring together the information in one easy-to-access location.  It provides the scoping and technical requirements for new construction and alterations resulting from the adoption of revised 2010 Standards in the final rules for Title II (28 CFR part 35) and Title III (28 CFR part 36).
Nice Article! It is very important to work under guidelines if you don’t want to get sued and don’t want to pay the penalties. But more importantly it is better to give each user hassle free user experience over your website. Being ADA Compliant means your website works well for people with disabilities and they can easily access and navigate your website.
If you do get sued, if you immediately remediate your website, you may be able to get the lawsuit dismissed on mootness (there’s no longer anything in dispute, i.e. plaintiffs are arguing your website is inaccessible but you’ve already made it accessible). This definitely does not mean you should wait to fix your website but it does mean you may have an out.
ADA disabilities include both mental and physical medical conditions. A condition does not need to be severe or permanent to be a disability.[6] Equal Employment Opportunity Commission regulations provide a list of conditions that should easily be concluded to be disabilities: deafness, blindness, an intellectual disability (formerly termed mental retardation), partially or completely missing limbs or mobility impairments requiring the use of a wheelchair, autism, cancer, cerebral palsy, diabetes, epilepsy, Human Immunodeficiency Virus (HIV) infection, multiple sclerosis, muscular dystrophy, major depressive disorder, bipolar disorder, post-traumatic stress disorder, obsessive compulsive disorder, and schizophrenia.[7] Other mental or physical health conditions also may be disabilities, depending on what the individual's symptoms would be in the absence of "mitigating measures" (medication, therapy, assistive devices, or other means of restoring function), during an "active episode" of the condition (if the condition is episodic).[7]
The Internal Revenue Code includes several provisions aimed at making businesses more accessible to people with disabilities. The following provides general - non-legal - information about three of the most significant tax incentives. (Employers should check with their accountants or tax advisors to determine eligibility for these incentives or visit the Internal Revenue Service's website, www.irs.gov, for more information. Similar state and local tax incentives may be available.)

Small businesses with either $1,000,000 or less in revenue or 30 or fewer full-time employees may take a tax credit of up to $5,000 annually for the cost of providing reasonable accommodations such as sign language interpreters, readers, materials in alternative format (such as Braille or large print), the purchase of adaptive equipment, the modification of existing equipment, or the removal of architectural barriers.