Not all days are good days for your child to read. Some days I notice that my sons are over-tired or over-active, and I know that they will not concentrate well enough to read. So on those days I either show them an Instructional Reading Video or I read the story to them. I read to my sons even if they are not paying attention.
I have read to one of my sons while he was spinning in circles or hiding in the closet. I have found that he does hear me. Even when it seemed like I was wasting my time, I was not.
If your child continually refuses to read you might want to try a reward system. My sons only receives their last 15-30 minute activity after reading time if they do a “good” job reading.
I have use a point system with my children where if they do a “good” job reading they get a point and each point is worth a quarter. After a week they can spend their points at a dollar store, an arcade, a toy at home or save their points for something they want.