The business that owns the site, in practice. ADA Title III claims are filed against the company whose website it is, not the designer who built it, though your contract with a developer may allocate responsibility between the two of you.
Florida sees a high volume of website accessibility filings and demand letters, and small local businesses do receive them. Building to WCAG 2.1 AA is the practical defense: real alt text, keyboard navigation, adequate color contrast, labeled form fields, and captions on video. Overlay widgets that advertise instant compliance have been named in suits themselves and are not a substitute for an accessible build. An attorney should assess your specific exposure.
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