Typically line of sight, and no further than 50', is code. Some inspectors will allow other locations, such as under the deck.
I'd place a call to your local building office and see what they say.

Petey,

Thanks & I'd planned on calling them this week but thought I'd check here as well.

Doesn't code specify a minimum? From what I've seen doing searches it appears the minimum is 5' & for the maximum I've seen anywhere from 15' to line of sight.

Mike

Yes, it cannot be closer than 5'.

Do not screw around with hot tub wiring if you do not know and understand the CODE. The above information is all over the place in accuracy.

First, there are two different disconnect requirements.

The first, 680.12 is the maintenance disconnect. It's pretty much the same as elsewhere in the code. It has to be accessible and within sight of the equipment. In my case since all the servicing is done from under the deck, that is where the disconnect is located. This disconnect must remove power from ALL the ungrounded conductors.

The second, 680.41 is the emergency stop switch. This kills the circultation pumps (doesn't need to disconnect the power, just stop the motors). This is the one that must be between 5 and 50 feet and accessible to and visible by the users of the tub.

The emergency stop switch is NOT REQUIRED for single family residences.