Okay, remove the plastic engine cover and metal blower housing, you should see a magneto under there, It produces The Spark... There should also be a black kill wire plugged to it, undo that wire and reinstall the metal housing so you can pull start it,
Put a small amount of gas or parts cleaner down the spark plug hole, reinstall plug and wire, try to start, if it does not start with the small black kill wire removed, the magneto is bad and you need a new one. If it does fire/start, the kill wire is grounding the coil possibly due to cracks in the insulation of the wire.