You're going to need to OHM out the heater, and check for volatge going to the heater.
Unplug the heater leads from the control box, and check resistance. If you get O/L, bad heater. Try really mashing that button again for all you're worth, and OHM out again. Should be between 9 and 11 OHMS.
Double check voltage as well, should be 220v on the 30 amp breaker. Be sure to meter the hot leads together, not one at a time, to get 220v. A bad heater breaker (30 amp) also fits your description of issues, as well as a bad T-92 heater relay (18v dc coil)
Also, once the Hot tub has reached temp, you should see a green "ready" light appear on the control panel, oright next to the red power light
