There is a 30 amp 2 pole (240 volt) GFI for the heating elements and a 20 amp single pole (120 volt) GFI breaker for the motor. I would be pulling 3#10 (black, red and green)wires and 2#12 (black and white) wires from the GFI breakers to the spa.
I often wonder what the energy cost per hour spent using these things is. I guess ours is not to wonder why. Ours is but to make money hooking up the damn things.