D.P.
Christy,
I agree that a good place to look is on Craig's List, but I don't think a new bed is going to magically transform your son. My son refused his toddler bed for QUITE a while (not 9 months though) and it drove me crazy to see him sleeping on the floor of his bedroom. (Or as my mother liked to say: "On the floor...like a DOG!" LOL) But he did eventually get used to his toddler bed. Although, looking back I should have just skipped the toddler bed and went right to a twin.
As for the pee smell issue, all I can think of is to limit his liquids after dinner and use a very absorbent diaper. Have you looked into a diaper-doubler or liner? Once this issue is resolved you can have the carpet professionally cleaned.
Good luck.