Troy Bilt 2620 won't start

I have a troy bilt 2620 which I bought brand new last year. Try to start this year and it won't start. Either the pull start nor electric start work. I hear the engine cranking but won't start.

When I replaced the spark plug, I noticed the old spark plug is a little wet.

#New spark plug
#New gasoline

Any suggestion?

 

99% of the times it's a fuel problem.
If you left the fuel in it from last year it needs to be drained out.
I'd be removing the carburetor, completely take it apart and cleaning it with carb. cleaner.
Try to find some place that sells nonethanol fuel and only use that.
Someone's going to say to use high test because it's nonethanol, just not true.
Within 10 miles of my house there's at least 5 places that sell it. One station has two pumps with it.
Did you remove the spark plug, connect it to the wire and hold it against bare metal on the engine to check for spark?
Should be a blue spark.
Most of the time when you remove the bowl where the float is there's going to be water and trash in it from old ethanol fuel.