Is your system a 120 or 240 volts ? I had a similar issue with my hot spring grandee hot tub. It had not been used for a couple of years and when we opened it back up and filled it the heater would not heat. Ended up that I had 240V from the main panel, but I was only getting 120v to the hot tub. The problem was at sub panel GFI. From the main to the GFI I had 240V, from the GFI I was only getting 120V to the hot tub. I turn off the Main breaker to the sub panel and sprayed contact cleaner into the sub panel GFI and switched it of and on several times, turned the power back on and had 240 coming from the GFI to the hot tub and heater, started the tub and the heater worked fine, The heater has to have 240V to work. The GFI contacts must have corroded from sitting.
Hope this might help !