Turn off the power to the spa at the breaker.
Take out the spa's filters.
Locate the drain valve. It can either be on the side of the spa cabinet or housed within the spa cabinet. If it is inside the spa cabinet, use a Phillips screwdriver to open the access panel. The drain valve is a hose with a ¾ inch hose bib fixture on the end.
Attach the female end of a garden hose onto the hose bib fixture.
Position the other end of the garden hose where you want the water to drain.
Twist the hose bib fixture in a counterclockwise direction and then pull to open the drain.
Allow the spa to drain completely. When the spa is empty, remove the garden hose and twist the hose bib fixture clockwise to close.