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.