This is what I do. Hope it helps.
1: I put fuel stabilizer and marvel mystery oil in the fuel tanks. Then go fill up the tanks with premium fuel. Some guys drain their tanks and burn the extra gas in their car. Your choice.
2: I disconnect the driveline to the jet (three point mount you can’t do this), hook the hose up and run the boat. This is to warm up the oil and get the treated fuel run through the system.
3: change the engine oil and filter
4: drain all of the water out of the engine block, exhaust, everything. Zero water
5: drain the fuel out of the carburetor. Your fuel filter will have treated gas in it now.
6: replace the spark plugs. Squirt some marvel mystery oil into the cylinders before installing the new plugs
7: lube up the jet thrust bearing and bowl bearing. Turn the jet shaft while greasing the thrust bearing and to get all the water out of the jet.
8: disconnect the battery and put a battery tender on it.
9: inspect all of your hoses, wires, etc and replace anything that looks suspect. Make sure all of the water you drained is out of the boat. No water in the bilge, under the floors, zero. Give the boat a good cleaning and detail so it’s like brand new. Then for Gods sake, store your baby indoors under a quality cover. I usually go through the trailer at the start of the season.