On Polaris the carb bowl drain is a bugger to get to (get a good flashligh and be prepaired to do some digging to find it, crack open the bowl sump drain and purge out the gastank bottom Krap that flowed in there when you ran out outta gas.
On really old Polaris ATV's the "2-cycle ones" there is a pulse driven fuel pump.
On newer Honda ATV's with EFI, the electric fuel pump takes a beating running dry, I know of larger yamaha 4 stroke outboards that the electric fuel pump actually runs dry and sends bits of rubber down the fuel injector lines eventually clogging a fuel injector, which lean's out the fuel to that cylinder and burning it up the cylinder, same for snowmobiles.
Its best practice to start the season with a clean fuel tank, empty it dry by siphoning and swabbing dry with rag and a length of wire, pick out any foreign objects (plastic caps, disc's and fuel spouts) you'd say OMG how did that stuff get in there!!
, when finished add fresh gas, top off fuel tank AFTER each ride.