Well it turned out to be the PTO switch that was causing my no start issue. But now that I can get it to turn over, it won’t start. I replaced the spark plug. I will try some of your other suggestions and keep my fingers crossed.
Put a small amount of gas into the plug hole, install the plug and start it.If it runs then dies, you have spark and compression.
Then put some gas into the carb behind the air filter, if doesn't start possibly a valve problem. If starts, fuel isn't getting through the carburetor.