hi,
this is an indoor location but considered in a damp location. You still need GFCI protection for any convenience outlets, insta-hots or pumps.

I do not know what type of hot tub you are planning to install but it must have the disconnect within sight. If this receptacle your talking about is supplying power to the tub and you are using a cord to connect the tub then consider a receptacle with an in use cover. If your hardwiring the tub, use a switch on the wall that controls the gfi for the hot tub as the disconnect. Be sure to bond the housing of the motor to any copper lines and be sure it is #8 or better.

Hope that helps.

Mustang