To find neutral if this is the common North American house system, 120/240 volt split phase.
Being very careful, with the breaker off, separate all the wires from each other so the bare ends cannot touch.
Turn on breaker, after making sure everyone knows what you are doing. You do not need kids or a guy with a beer, daring each other to touch live wires with their tongues.
Take voltage reading for each black wire to the green wire. Both hots to green should read about 120 volts.
Neutral to ground should read around zero, but some meters might read phantom voltage of some volts.
The two hots should read 240 volts together, each hot to neutral should read 120 volts.
It does not matter which hot is connected to the red or black of the hot tub.
Having a black neutral(even if marked by white tape) is probably against code and a good chance of not passing inspection, depends on gauge, but think that gauge is not large enough.
One good thing is that it is in conduit, so replacing with a white wire should not be too difficult.
Remember the test will be done with live power, so be careful and keep anybody else well away.