Full battery charge, change all fluids.
Take the carb off, take it apart, if you can, and soak in carb cleaner over night(make sure the O-rings are out). Check fuel hoses and filters for cracks and general health. New spark plug wouldn't hurt. Put everything back together and it should start. Especially if you are getting a spark now.
"French fries kill more people than guns and sharks, yet nobody's afraid of French fries." --Robert Kiyosaki