Given a $3\times3$ board, how many ways are there to tile it with $1\times1$ and $2\times1$ tiles such that rotation is allowed.
The $1\times1$ tiles are colored red and the $2\times1$ tiles are colored blue. Note that the two tilings are identical.
Although the left one is made of two horizontal $2\times1$ tiles the right one is made of $2\times1$ vertical tiles and are identical. I managed to calculate a possible upper bound as $121$ and counted $118$ different possible tiling's manually however I feel like I've missed some. I've already tried searching for an answer through the internet but most of the things I've found are variations of this one. I thought about making a code that prints all combinations but unfortunately I have no idea on how id be able to code that.
Any help on this would be very appreciated.

You've mentioned that the two tilings are identical if they give the same color pattern. Essentially you're asking the number of colorings of a $3\times3$ board with blue and red such that the blue part can be tiled with $2\times1$ or $1\times2$ tiles without overlap.
From the $2\times1$ and $1\times2$ condition therefore you must satisfy the following
I have a quick script that checks the above conditions for all possible colorings and you can eyeball that all the resulting matrices are indeed proper.
Python Code
There are $98$ such tilings (colorings)