Do not worry, often boys are closer to three before fully trained.
My dd spent months of doing the wee on the floor thing (we weren't potty training her, but as it was summer just left her out of nappies a lot of the time). But she drove me mad, cos she would wee a little, laugh and then wander around the house doing little spurts of wee. (Don't worry we had just moved house and it had manky carpets anyway!!) But i couldn't help wondering if this was actually teaching her about control - as she obviously could control it!
She was also like your son - refuse to sit on potty. So i bought another and we had one upstairs one down and i kept them in whichever room she was playing in at the time. Didn't pressurise at all, i just said the potty's there if you want a wee. And slowly but surely she started realising that if she weed on the potty she got lots and lots of praise, whereas i ignored her weeing on the carpet, just said thats not nice and cleaned it up.
The key was to not try and get her to sit on the potty, just let her do it herself.
Once you have done that part - the next hurdle is getting them used to wearing pants and trousers and realise they are not nappies!! That took me some time, but with perseverance we have got there!
My dd is just over 2 now, but don't forget she is a girl.
I often wonder if i had only begun training her now, whether she would just have picked it all up a lot faster. But also i can't help thinking that all the "experimental" weeing was helping her learn about her control etc...
It all depends whether you have manky carpets or not and can put up with the mess! This time last week we were still having one or two accidents a day, and i was wondering if i'd done the wrong thing, but this week she has had no accidents, and refuses to wee in her bedtime nappy, when we get up in the morning.
Good luck!