Hi Randy,
I think the BAZS 6600105 is the number you will need for someone like hondadude to be able to give you "precise advice".
When you say you cleaned out the "mounted fuel bowl" I'm assuming you are referring to a fuel filter or water separator on, or in, the transom? If so, that's a good start.
But, it would be best if you could try and run the outboard from a separate, portable tank and hose with fresh fuel. This would quickly tell you if it is strictly an on board bad gas problem or if the issue is with the engine itself.
If your boat has a permanent, in hull gas tank, you can siphon most of the fuel out using an inexpensive ball siphon hose sold at Wal-Mart or most truck stops.
If you can't get the engine to fire with the portable gas tank, then it gets more complicated quickly.
I would then replace the plugs and see what happens.
NOTE: when testing a no start, try not to crank the engine excessively. Try the fresh gas, pumping up the primer bulb until hard, then crank no more that 15 to 20 seconds. If it doesn't fire, wait a minute or two then try cranking 15 seconds again. If it still doesn't fire, STOP!
Continuing to crank is futile and will only hurt the battery and overheat the starter motor. Also, if it IS getting gas but is not sparking, it will flood the engine and dilute the engine oil.
When you stop cranking, you should be prepared to take one or more spark plugs out immediately and examine them. If they are wet with gas, you have a no spark issue. If they are dry, then you most likely have carburetor problems and you will have to decide what action to take from there.
Good luck.