Online Spa Parts

1- Cut the power
Always start any procedure by shutting off the heater and then cutting the power to the spa.
2- Drain your spa
Empty the water by opening the drain valve. Some spas allow you to hook up a garden hose to
carry the water away. A spa vac or a submersible pump may also be used [...]

The heater may not be broken. The first thing you will want to check is for voltage present at the heater terminals. If voltage is present at the element it is most likely bad and needs to be replaced.
If there is no voltage present follow the plumbing from the end of the heater to the [...]