[Mikeod]

We thought about filling it with dirt and covering it. But our spa was raised about a foot above the lanai level with a concrete surround. Filling it would result in a raised platform that was of limited use to us. By removing the entire spa and raised area, we wound up with a flat deck that we could use for many things. Here's a picture of what we started with. (A car came through out lanai and caused the damage you see.) If your spa is completely in ground and not raised, I guess filling it in would work well.But I agree you should check with the county.