Re: 220 volt
In order to know what size wire is needed, you first must know the total load. You can get this information in terms of amps or (preferably) in terms of power (watts or VA). The manufacturer or sales office from which you bought the hot tub should be able to tell you that.
Once you know the load, and can pick the wire size, you then can decide what size of conduit is needed.
But your best bet is to ask your electrician for the conduit size and for the burial depth. The electrician has to answer to the Authority Having Jurisdiction (AHJ) for the proper installation of this project, and will therefore have to give you the correct information. In other words, the electrician will not be allowed to wire the tub, if the branch circuit to the tub does not meet code.