Here in Central Florida, our county (Seminole) requires a permit for refinishing/replastering a pool. It's a new requirement, just since January this year, so they can inspect to ensure that older pools are updated with anti-entrapment type covers on the main drain.
You are going to find this varies a great deal all over the country. The more urban the state the greater the permit requirements. Even then some only require permits for property tax tracking.
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