It may be tempting to heat up the hot tub to melt the ice in your water lines, but doing so can damage the pump, the heater, and the lines themselves. If your hot tub has triggered your circuit breaker and you suspect that ice is the culprit, shut off your hot tub before resetting the circuit.
If you suspect ice has formed in your water lines, you will need to clear the ice before you can turn your tub back on. Using a small space heater, warm up the area around the water lines. This will begin to melt the ice. To avoid damaging or melting your tub components, be careful not to place the heater too close to the tub or the lines, and do not leave the heater unattended. Once everything is warmed up, turn your circuit breaker back on and test your tub.
Your circuit breaker may have been tripped by an overheating water pump, but you will want to test to make sure you don't have a more-involved electrical problem. Run your hot tub to see if the circuit breaker gets tripped again, without the help of a frozen water line. If it does, an electrical problem in your pump or heater may be to blame, and each will need to be tested. Contact a local service center for repair or replacement of the problem component.
Most modern hot tubs can be left on throughout the season. They contain internal thermostats that will periodically warm up the water in the tub and water lines to prevent freezing. If your tub will not be on during periods of subfreezing temperatures, you will need to properly drain your unit. This requires not only removing the water from the tub basin itself, but draining the pumps and water lines. Consult your manual or speak with an authorized service representative to find out how to completely drain your hot tub's water system.