The chipper vac sat for the season and won't start. Drained the old gas out of tank and replaced the fuel filter. I went to drain gas out of carb bowl, but was completely dry. Moved float and needle up and down. Tried restarting, but no gas in filter or bowl. Any ideas

First thing I would do is look for a shut off valve on the gas line between the tank and the carb.

I didn't see one. But I'm going to look again. Its hard to follow the fuel lines. The carb is behind the air filter housing and covered with a shroud

I would then disconnect fuel line from tank and see if gas comes out.
Could there be a filter or screen inside the tank?