Theres a very good chance the carburettor is full of dried fuel. The metering jets are almost certainly plugged and not allowing any fuel through. If the motor spins and the plug sparks, but comes out bone dry you aren't getting any fuel to the engine. You need to remove the carb, strip it and clean it out, a workshop manual will run you through the procedure, either a Haynes or Clymer manual will do.
Its a pretty common thing to happen to bikes/scooters after a long layup.