Although 680.41 doesn't require an emergency switch, 680.12 requires a disconnecting means.
The NEC dictates the MINIMUM requirements for electrical installations. Usually we can do better at little more cost. And you should have it inspected.
I'm sure she wasn't stunned at the cost of the hot tub, why is she looking for a "deal" to have it installed. Remember, she probably earns (and I use the term loosely) several times what you do. If she doesn't want to pay you to do it right, let her take her chance with the Yellow Pages.
(Do I sound bitter?)
[This message has been edited by Redsy (edited 04-28-2003).]