I would suggest checking the laws and regulations where you live. For example when we bought ours in 1982 when I was bicycle racing and my wife's joint problems were getting terrible the doctor wrote us a letter for "hydro therapy" and it was a tax deduction. Local rules said if not solid mounted, was run off an extension cord and had a garden hose for filling no permit or fees were required and that is in CA where everything is regulated. The underside was very well insulated and I sat it on a redwood 2x6x8ft deck about 4 inches off the "grade" (ground). I filled the underside with several cans of spray insulation and it came with a nice cover so the timer only had to run an hour twice a day. It finally fell apart in 2002 or so and I cut it up as it was 7ft x 7ft outside then hauled it to the dump with my neighbor's pickup.