Formation of Professional Service Corp in Pharmacy
I understand that your question is whether there is a difference between taxation of S-Corporation as such and an LLC that is elected to be taxed as S-Corporation.
A quick answer - there is no difference, thats why the LLC is elected to be taxed as S-Corporation. However, I would recommend choosing LLC simply because you can at one point elect it to be taxed as disregarded entity, if that would benefit you more tax wise.
You should consider consulting a California based accountant who would help you establish whether S-Corporation status would provide you with maximum tax savings (it could be established only based on your personal financial situation). In any case, I believe you should form an LLC and then decide on how this LLC will be taxed.