Call Sumter County, building department, or stop by (Pinellas Plaza, copper topped building), they are the experts. I have a larger hot tub (240 v 4 -5 people), it required 2 permits, the first for the new 240 connection, and the second was a SPA permit. The Spa permit covers things like proper grounding of anything metallic within 7(?) feet of the spa, and the use of NON tempered glass in the area of the spa, and the location of other electrical devices within reach of people in the spa.
IMHO, I would err on the side of safety, ask about the permit, then if they say yes it is required, talk to the building inspector so you do not get blindsided.
Hope this helps
PS, and this is a biggie, do NOT, repeat DO NOT rely of a spa installer to get the correct permits, I know from first hand experience.
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Pennsylvania, for 60+ years, most recently, Allentown, now TV. 
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