First time firing up Pool Heater (Pool Heater is not new, I am new to the house)

I recently bought a house with a pool and there is a Laars Lite 2 heater.
I just opened the pool today and tried to follow the instructions but I can't get the pilot light to light.
The igniter is sparking and I smell gas so not sure why it's not lighting.

Just looking through an online manual and am seeing references to several things like connecting and filling the siphon loop on the pressure switch with SAE50 non detergent oil and tightening the drain plugs etc. The copper pipe feeding the pressure switch is already connected, but don't see the siphon loop or anywhere to fill the oil on that line. As far as the drain plugs the manual says to tighten on the heater, I can't even seem to find them, so either I found a manual for a different version of my heater, or it's a really bad manual...

I'm wondering if it's common practice to have a professional start up the heater in the spring or do most of you guys do it yourself?
 
This happened to me when I first moved into our current house, so I'm going to put it on the table...Has it rained lately? Our heater worked during inspection and the first couple of times I used it. Then one day, it didn't light. I then realized it rained overnight. Waited until the next day and it lit like a champ. Since then, I keep a cheap tarp on whenever it is not in use. Have never had a repeat of this problem.

If this isn't the cause of the problem, some other likely culprits are a bad thermocouple or flame sense rod, spiders building a web in the pilot orifice, or dirt dauber "mud" plugging the pilot or burners. I would start with the simple things like inspecting/cleaning these items out before moving on to something more complicated.
 
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