whats plug look like?
bet it comes out dry.
the fuel tank needs to be thoroughly cleaned before anything is started.
there's a good chance dirt in carburetor has plugged jet.
i'd start by pulling carb and checking carb for dirt.
other side of the coin
float needle has dirt in the seat and engine is flooded.
i flooded mine today,i turned off choke,held throttle at half and cranked away til it started.took about 25 feet to get it to fire up.