If it fires on starting fluid, then you have a fuel delivery problem. But from here on out, don't use starting fluid on any engine that you value. Dribble a small amount of gasoline down the carb instead.
You are sure that you have the fuel tap open on the top of the tank? You are sure that you have gas in the tank? Stupid questions, but gotta ask.
Take the supply hose off the carburetor. Stuff some paper towels around to soak up gas in case. Have someone crank the engine and see if any gas comes out of the supply line.
If so then you probably have a stuck needle valve inside the carb. That's a zero dollar fix, but you have to take the top off the carb to loosen the needle valve, and then put it back together.
If no then you probably have a bad fuel pump which means a new one.
If neither of these fix the trouble, then you have a clog somewhere. Easiest way to clear a clog in the tank is to blow air back thru the supply hose until you hear bubbles inside the tank.