I didn't notice you saying you had spark.  Remove the plug, hold it against the engine body with gloves or plyers and crank the engine.  You should have a bright spark.  Reinstall the plug, shoot some carb or break cleaner, or a shot of gas into the carb with the choke open.  Turn the key and see if it fires.  If so, you may just have a fuel\carb solenoid issue.
If no spark, with the engine cover removed, locate the ignition coil by the flywheel.  Should be a small wire plugged into it.  Unplug and check for spark again.  Don't have, the possible bad coil.  If there is spark, then there's probably a safety switch problem.