The 2008 NEC states
680.12
Maintenance Disconnecting Means: A maintenance disconnecting means is required . . . located in sight and at least 5 ft from the
680.41
Emergency Switch for Spas and Hot Tubs:
In other than a single-family dwelling a clearly labeled emergency spa or hot tub water recirculation and jet system shutoff must be supplied.
So, you need some sort of MAINTENANCE disconnect for cutting all power and if you are not in a single-family home, an EMERGENCY disconnect for the jet systems
If local fire code requires something, then it would be in the fire code.
Again, my brother in law is saying that some of the areas interpret this to mean you do not need a disconnect in sight of the tub in a residential setting.
In response to
@RDspaguy and the comment about things being done at a local level, welcome to NJ. NJ has a very entrenched history of home rule. We have 565 separate municipalities in NJ. I would not be surprised if we had at least 500 different building inspection departments, all with different interpretations. I have a friend who was the electrical inspector for 3 separate municipalities. He worked in different days in each town, and had three separate sets of codes to follow. I used to manage police traffic control for contractors at one time. There are 550 separate police departments in NJ - most towns have one, each county has a separate one, there is a State one, and then there are things like the Parkway Police. I had to maintain separate billing records, contacts, pricing contracts, and know who worked in what area for each of police department. Home rule runs strong in this state. There are very little shared services amongst different municipalities.