Two things to check are the "neutral safety switch" on your transmission, and the kill-switch that has a lanyard cable attached to it, somewhere near your throttle arm.
The neutral safety switch is screwed into your transmission housing and looks like this:
http://www.skidim.com/images/COL9224.JPG This switch is only supposed to be closed when the transmission is in neutral, preventing you from accidentally starting it in gear. But if the switch goes bad, it will never close and you will never be able to start the boat. It has two wires attached to it at two screws. To troubleshoot the switch, make sure your throttle arm really is in neutral, then remove one of the wires and screw it onto the other screw so the two wires are screwed together. If your boat cranks, replace this switch. They are really cheap and just screw into and out of the transmission. Also, make sure the wires are screwed onto the switch TIGHTLY.
Troubleshoot the kill switch the same way. Take off the lanyard cable and put it back on a few times, making sure the button is pushed in all the way. If it still doesn't crank, you can jump those wires together and see if that does it.
It might not be either of these issues, but these are two easy things to check that would keep your starter from kicking over. Also, even though your battery shows a charge, make sure ALL of the wires attached to the batteries are on there VERY tight.
Good luck, and let us know what it turns out to be.