The code reference for the Maintenance Disconnect is 680.12 and this Disconnect must be within sight (you can see it and it's not more than 50 feet away) and it needs to disconnect everything except the lighting. It is not required to be located more than 5 feet from the tub if it is located under the skirt of the tub and not accessible from the persons in the tub. This was hotly discussed at an IAEI seminar in Michigan with Mike Johnston making the statement about the use of the disconnect under the skirt of the tub as being code compliant.
I am suprised with that what Mike Johnston did say that IMO i dont like the idea have the disconnect under the skirting becase some of the skirting have screw in panel and need screw driver to take it off.
i rather have it exteral location so i can turn it off before i can open the tub panel.