Cal. Pub. Util. Code § 5446
(a) Notwithstanding any other law, the City and County of San Francisco may impose a tax on each ride originating in the City and County of San Francisco provided by a participating driver in an amount not to exceed the following:
(b) Notwithstanding any other law, the City and County of San Francisco may impose a tax on each ride originating in the City and County of San Francisco provided by an autonomous vehicle, whether facilitated by a transportation network company or any other person, in an amount not to exceed the following: