Sorry, that was a snotty answer and not helpful. From me,I mean.
I don't think you can put the disconnect behind the skirt of the spa, just because I think easier access would be required. And it could be considered a modification of the spa itself. If you put it on the wall in the room where the spa is, it should be at least 5 ft. from the closest point on the waterline of the spa. The thing is, in a single family house you are not required to have the disconnect or even an emergency switch that close. A circuit breaker with a lockoff is acceptable just like any other appliance, unless the manufacturer requires fuses.
The thing that will sting you is the equipotential grid required by the '05 code, if it has been adopted in your state.
