Dispose of a hot tub by disassembling the unit and cutting it into smaller size pieces that are of a convenient size for handling. Prior to beginning the project, read the unit's owner's manual, disconnect any electrical or gas connections, and drain the tub.
Begin the process by removing any wood panels. Manufacturers use screws to hold them in place, so a power screwdriver is helpful. Any of the wood skirting you do not use for other purposes can be transformed to energy at a biomass disposal service.
Remove as much of the mechanical equipment as possible. Motors, pumps and heaters bolt into place. Many of these parts have metal for recycling.
The largest part of the hot tub is the fiberglass tub itself. Most are a single unit and heavy. Use a reciprocating saw to cut this large part into manageable pieces. The job produces large amounts of sawdust, and the resulting pieces often have sharp edges. To protect yourself, wear safety glasses, long sleeves and gloves.
A second option is to give the hot tub to someone else. Find a friend, or advertise for someone who wants the unit. Because hot tubs are heavy and bulky, moving one without disassembly requires the assistance of several people.