1991 Honda Fourtrax 300 won't start

[JC4x4]

My Honda Fourtrax won't start. The starter is kicking the engine over, but it won't start. It sat for about a year while I was living away, so I thought it might have been bad gas. I completely drained the fuel, flushed the fuel lines and filled it with fresh gas. However, still nothing. It started and ran fine the last time I used it. Any suggestions on how to diagnose this? It could be fuel or electrical at this point. Is there an easy way to rule one or the other out? Thanks

[JC4x4]

Update. It is not electrical, as I pulled the spark plug out and it is sparking when I hit the start button. Are there any steps in determining how to solve a gas issue? Is there an easy way to flush the carburetor? I started to take it off, but the throttle and choke linkage looked confusing. Any help would be appreciated. Thanks

[oxidized_black]

hondas like their fuel at start up, is the carb smelling like gas? i would also throw a new plug in it ...

[James Bruce]

I have a 1991 fourtrax 300 I have changed key switch restator cdi box coil fuse links voltage regulator and I'm still not getting any fire I have a check Ed fly wheel keyway and pulled the plastic wrap off the wire harness and I'm not finding anything broke or messed up what am I missing help please

[Frank Angerano]

Hey James welcome to Quadcrazy. Have you checked the kill switch for proper operation and made sure there is no water inside the switch ? 
Have you also tested the stator with a tester to make sure it’s good ?