Yep. My spouse isn’t a wheelchair-user, but he has a cane
and stairs are a problem for him if they’re more than a few steps, and even
that benchmark is hard to clear. Nearly every restaurant downtown has the
washroom in the basement.

I’d also suggest that signage/building layout can be an
accessibility issue – if you need a ramp/elevator/escalator because it hurts to
walk (which is a likely reason), then having to spend five minutes or more wandering
around searching for one offsets the usefulness of having it there at all.