Did you drain the fuel from the carburator the last time you used it? I suspect from what you said it has gunk in the carburator from old gas. I would remove the float bowl and spray it with carb cleaner, unscrew the idle jet (if removable) and, after determining how many turns out (from all the way in) it is set at spray in there too. Then I'd spray inside the intake and tilt it so it can run back out. Put in new gas and try again (if you are sure you have good spark). Some engine starting fluid (conatins ether) might be needed to get it going. You could also try removing the spark plug (before spraying the carb) and see if it looks wet from gasoline. If so, then it's getting gas. If not then try pouring a small amount of gasoline in the cylinder and try to start it. If it runs briefly then you probably have a clogged carburator or fuel line.
Then, after you get it running, pour in some gasoline stabilizer (Sta-Bil etc) and run it for a while. Shut off the fuel and let it run til it stops. Empty the remaining fuel from the carburator before putting it in storage. Alternatively, next season get it out and start it up every month or so. Sta-Bil is supposed to keep gasoline "fresh" for up to a year or two. Without a stabilizer most people consider gasoline "old" after about a month or so.