This video shows how to get pee odors out of carpet with some household items. This lengthy video covers some basics on why it's difficult to get urine odors out of carpet. The video host starts off good by telling you that the urine is in the carpet pad as well as the carpet, making it difficult to remove. After that thing's kind of go sideways.
As carpet padding manufacturing has gotten cheaper the padding has improved dramatically. Most carpet installations in Tampa FL include a waterproof layer on the top of the carpet that prevents urine deposits from getting into the carpet pad. Without urine in the padding, it becomes a lot easier to treat urine in the carpet and get rid of the pee odor.
I tell my Tampa FL customers you can remove about 95% of the urine in the carpet with just room temperature water. No vinegar or baking soda needed. The trick is to clean it before it dries and use a lot of water. Use 2 to 4 cups of water to get the pee out of your carpet. I usually recommend using a coffee pot to pour the water on the pee spot. When pouring, circle around the outside of the urine slowly moving toward the center. After waiting 30 seconds evacuate the water with a towel or a shop vac. If you're using a towel, use more than one and keep soaking up all the water. Keep it up until there is no more urine coming out.