Hello, we have a in ground spa that is around 30 years old and has been out of commission for 15+ years. The gas has already been disconnected and capped off and equipment removed. We've recently been thinking about what to do with it some ideas are punch holes in the bottom for drainage and fill it with dirt and make a flower bed or maybe build a deck to cover it. We heard that we maybe need a permit if we want to fill it with dirt. Is this true? Our goal is to cover it but we want to keep costs down. TIA!