because of ADA requirements, some would have to be accessible.
some would be required to be handicapped accessible, with things like raised seat toilet and grab bars in the tub. Some would be required to be fully wheelchair accessible, with raised seat toilet, roll under sink and roll in shower.
Exactly how many depends on the total number of rooms in the resort.
Because there are different types/levels of accessibility, it's important to be specific about what you need.