Code also states that you must have a disconnect switch at least 5' from the spa, AND in visible sight of the spa. This is for the protection of anyone that's working on the spa...most people use a GFCI for the disconnect (within sight of the spa). The further you put the GFCI from the spa, the more likely you'll get "false tripping". Also, it can greatly increase troubleshooting and repair time and costs, as every time it trips, the repair person has to go reset it (imagine working on the spa and the GFCI trips 10 to 15 times in the process).