From GameWiki

In Los Santos you can find 100 gang tags that just wait for you to overspray them. This guide here will tell you in detail where all tags are. It also contains a screenshot of each tag location that you can use to find it easier. Armed with this guide it should be very easy for you to find all tags. You can start doing this after the "Tagging Up Turf" mission.

When you have sprayed over all the others tags, you get rewarded respect and in the Johnsons house kitchen you will now have four weapons spawning. Those weapons are Tec-9, sawn off shotgun, Molotov cocktails and AK47. Those weapons alone are an incredible help. Be sure to collect them when you are in the hood. You will save a ton of cash on weapons.

Read the description first then go for the tag, so you know what awaits you. You find it faster that way.

If you run low on paint, there always is a fresh can in the top part of the Johnsons house. Same room also has a camera in the corner. It's a good idea to regularly go and get more paint and save the game.

Be careful that there is no cop close by when you tag something. It gives you a one wanted star rating instantly. Also other gang members will not like you for taggin up their turf, so watch it.

There are 3 colors, pink, yellow and green. Each of them is pretty dark, while you use a bright green. They can be sometimes sticking out very obviously and sometimes be extremely hard to spot. Read carefully so you don't waste an hour finding one single tag.

The first tags are all done in a mission. Don't get confused by their numbering, do them in the sequence you read here and all is good.

>==Tag 1==

Sweet will overspray that one in the "Tagging Up Turf" mission. <br clear=all>

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Tag 2

From the "Tagging Up Turf" mission. Across the street from Tag 1.

Tag 3

From the "Tagging Up Turf" mission. In the alley west of Tag 2, on the eastern wall facing west.

Tag 4

From the "Tagging Up Turf" mission. Sweet drops you off right in front of it.

Tag 6

From the "Tagging Up Turf" mission. In the alley a bit to the north of Tag 4.

Tag 5

From the "Tagging Up Turf" mission. On top of a building, you can climb from the south side. The game leads you there.

At this point we have 6 Tags and it's after the Taggin up Turf mission. From here you can start actually doing this.

Tag 7

Go to the northeast part of Los Santos. There is a building shaped like a thick C on the map. the building has a light blue tone and is very tall. On the lower end of the C that is jutting out to the east on its north wall is the tag.

Tag 8

South of the high rise is a bridge and then two lower buildings. The southern of those two has the tag on its north wall (between the two buildings).

Tag 9

South of Tag 8 the street goes down in a slant. On the west side of the street is a building that looks like two steps where that slant is. The tag is on the south wall, of the upper part, so you have to climb onto the lower part to get there. Just circle the building to the west side and you find a ledge you can climb on to. The tag is at the wall to your left then.

Tag 10

Take the street south of the building from Tag 9 to the west. It goes up the hill and you get to an intersection facing west. Turn right to the north. On your right side is now a building. Stop before the bridge. You are next to a building (to your east) that says "The golden Palms 69". Go along the buildings north side to the east. Turn south and you see body armor there. Collect it and climb over the ledge behind it. The tag is to your right on the wall, the eastern wall of the building.

Tag 11

Go down the street southwards from where you just have been. Watch for a store on the right side that says "18c Swapmeet". On the other side of the street (to the east) is the tag on a wall facing west.

Tag 12

Go down further south and take the first road to the east. Look for the multistory car park to your left (north). Drive in there and just when you entered it, the tag is to your right, inside the car park on a wall facing west.

Tag 13

Go east on the street, turn right and stop the car just past the pedestrian overpass. To your right is a building that's U shaped with the right arm of the U bent to the east. Go around that buildings north side and to the inner side of the U. At the western part of it, the wall facing east, you find this tag.

Tag 14

Drive around the U shaped building you just were so you head north on its western side. Take the second road to the west. That road is after you climbed the hill and does an S shape (first to the north then to the west again). In about the middle of that road piece, on the western wall of those buildings is this tag.

Tag 15

Follow the street to its west end, turn right to the north. There is a banner across the street that starts with "All beef", it's the first banner and to your left is an alley. Get out of your car and go down that alley. Turn left to the south in the alley. When you reach the ramp that goes down to the west, turn around and look north. You should see it to your right, on a wall facing south.

Tag 16

Go north inside the alley and exit it to the west. Follow the street up north. The tag is on the wall next to you on your right, facing west, at the end of the block.

Tag 17

Look to the northeast from the corner you are now. There are three columns of buildings stretching from north to south up on the hill side. Go to the north side of that block and look at the north wall of the middle building to find the tag.

Tag 18

This tag is exactly to the north of Tag 17. Simply jump over the rail there down to the road below. There is a concrete wall in front of you (facing south) that has the tag on it. To your left some stairs start to go to the east. The tag is orange on an almost identical color so it is very hard to see. As a little help, there is a blue post from the billboards above you to your right.

Tag 19

Climb the stairs that are a bit to the west of the last tag. You end up on a street that goes south over a bridge. To your left (north) are some small buildings, 4 of them side by side. The tag is between the middle two buildings, on the second building from the north, on the south wall. It is almost hidden behind a bush if you come from the street side.

Tag 20

Go back to the corner where tag 16 was (south under the road then one block to the west). Turn to the southwest and you see a vertical sign saying "Cleaners" and an alley right next to it. Enter that alley, head south in it. The tag is on the western wall.

Tag 21

Southeast of Tag 20. You can see it very soon when you come in from the north.

Tag 22

Exit the alley at the southeast corner, head south from there. Follow the street as it goes beneath another one. When you are just out fro under the other road, look to your right. You see some stacked burnet out cars there. Between the stack of two and the single car you see there is a tunnel. In that tunnel on the eastern wall is the tag.

Tag 23

Exit the tunnel to the south, head west. Just to your left is a building with multiple shops in it. Circle it around to the south side of it. The tag is behind a fence on the south wall of that building. Across the street to the northwest is a cluckin bell. This is also very close to where the first few tags were that you did in the mission that allowed you to start tagging.

Tag 24

Take the street west of the building and head south over the bridge. Once you are at the foot of the bridge, go north again, just on the west side of the bridge. The tag is at the base of the bridge on a wall facing west. This bridge is to the west of your home.

Tag 25

Go down the street that is under the bridge we just were, to the west (the one that ends where you and your friends live). After the intersection with the road that goes up the bridge, you see on the left side a blue store and Binco. before that, there is an open space with a chain link fence. Go around the fence on its eastern side and then follow it to the south side of the blue store. There at the back wall, facing south, you find the tag.

Tag 26

From the bridge where we found Tag 24, a bit to the west is a road going south. Follow that bridge and you get to a cluckin bell on the west side of that street (to your right). On the south wall of that cluckin bell you find the tag.

Tag 27

Follow that street south, and look for a red store to your left, that says 98c. On the south wall of that store is the next tag. A bit to the east of here, on the same street, is a house you can buy.

Tag 28

Circle that block to the north side of it. There is a mall on the south side of the street going west, shaped like a U facing north. In the center of it on ground level you find the tag between the two shops labeled "Hong Kong Deli" and "Sushi Man".

Tag 29

Take the street to the east and look to the northeast. There is a big round shape on the map, the "Los Santos Forum". Go to it. The tag is on the southeastern wall, directly on the building.

Tag 30

Go to the beach that is east of the forum. The tag is sprayed on a dark grey wall facing east, that is the border of the beach. It is located south of those storm walls and almost exactly to the east of the road that is south of the forum.

Tag 31

South of the Los Santos Forum are two columns of condos. The eastern one has at its north wall the tag. The building itself is a blue color and the tag is a dark green. They blend almost together so it is extremely hard to see.

Tag 32

At the east of the same blue building is a road. The tag is on the stone wall that is between the building and the road, facing east. It is after the third ramp leading up to the building.

Tag 33

Take the last ramp that goes to the west. To your left is a basketball court and west of that some garages. At the wall of those garages facing east, is the tag. There is a basketball court next to it to the south.

Tag 34

Follow the street north of the garages to the west. Look to the northwest at the intersection and you see the tag on a bight grey wall, facing east. Behind the wall you will see some black steel constructions like you see in electricity hubs.

Tag 35

Take the street east of the last tag to the south. The tag is on the wall to your right, facing east when the street ends and turns into the big street around Ocean docks.

Tag 36

This one is down in the storm drain. The easiest way to get there and not miss it, is if you follow the road you were just on back up north, and then when the rod goes west and up a bridge, you squeeze between the wall and the road on the south side to the west. When you look down into the drain you see the pillar of the bridge. Its east facing wall has the tag on it.

Tag 37

You can get out of the storm drain if you go to the west under the bridge, there is a ramp. Drive up the ramp to the west. When you hit the street level, look at the map. You are under a bridge. You have to get on top of that very bridge almost exactly where you stand now. Head up that bridge from the west. The first green support pillars on the left (east side) has the tag on it, on the inside of the bridge.

Tag 38

Southwest of the bridge is a blue building with train tracks leading into it (it's located on the big road around Ocean Docks). There is a road crossing the tracks just northeast of it. The Tag is on the wall facing southeast, and there on the eastern corner.

Tag 39

Head straight south from the last tag towards the water front. don't use the bridge but follow the road to the southwest. Before the road curves to the south there are wide stairs leading down to those red cranes that you see to the south. Take those stairs, go past the first red crane and the first building. After the building turn left (east) and go to the water front. The Tag is painted on a containers side, facing east next to the waterfront.

Tag 40

Go back to the corner where you found Tag 38 and head northwest on the road that crosses the train tracks. At the next intersection, look to the northeast and you see the tag painted on a building to the west, behind a fence. The wall it's on is facing southeast.

Tag 41

From the last tag, take the road to the northeast from that intersection. To the northwest comes a storm drain. Follow the storm drain until you come to a tunnel. The tag is on the right side of the tunnel entrance, facing southeast.

Tag 42

Go south from the last tag until you hit a road heading west. Follow it until it ends. To your left across the street is a pink building that says "Nude & XXX Shop" on top of it. the south wall of the building is the tag.

Tag 43

Take the road in south of the shop and head west. In the second block, before the road curves up, to your right comes a series of walls in different colors. On the green wall, facing south, is the tag you are looking for. If you drive up the ramp for the bridge you are too far.

Tag 44

From the last tag go east and the next street north. When the next street forks off to the left (west) stop. The building across the intersection to the northwest has the tag on the east wall. you should be able to see it from the street.

Tag 45

Take the street north and run right at the first possibility. Go east and you should come to a tattoo parlor (the T blip). Across the street from the tattoo parlor (west side of the street) on the corner is a building that says "bar". On its eastern wall is the tag.

Tag 46

Track back the street you just went down to the east. There is a short street heading north and then ends in the middle of buildings. The last building on the right (east) when you follow the streets original course, has the tag on it. You can actually spray it from the ground level, or you can climb the ledge.

Tag 47

Go to the street north of the last tag and head east. The street curves north and in that corner is a parking area to the north west. On the south wall of the building to the north of that parking area is the tag close to a vending machine.

Tag 48

Turn around and head the street you just came down to the west, turn north on it and then look closely to your right. There is a shop set back from the street called "Liquor mart" and north of it "8 ball autos". On the south wall of the liquor mart is the tag, at its western end. It's hard to see with the other graffiti there.

Tag 49

continue north on the same street and cross the bridge over the storm drain. Now turn right next to the bridge and look down into the storm drain. There is a wall inside it and the tag is on its north side. You should be looking right at it.

Tag 50

The fastest way out of the drain from the last tag is to the east. The drain forks up there. Simply jump onto the middle part there and you can walk up on the center of it. Now remember where the last tag was? You want to go to the gas station that is in the city block north of the storm drain. The gas station is at the east end of it. Behind it, at the south wall is a Broadway car parked. You can use it for Pimping missions, for now we use it as a step ladder to jump onto the roof. On top you see to the left the Carwash sign. In its north side is the tag.

Tag 51

From the gas station, take the road east of it to the south and then immediately use the next road to the east, before the storm drain. Now watch your left side. The tag is on the wall facing south, pained on a roll up door of one of the loading bays, a bit to the east of the center of this street.

Tag 52

Follow the street to the east, turn left and then again to the right. Where the street curves north here, next to the train tracks, is a building to the south, labeled Motel. Enter the yard of it where the street curves north. Inside the yard, face north and you should see it in the middle of the south facing wall of the motel.

Tag 53

Take the road just north of the motel and follow it to the west. Where the road ends is straight to the west a tall grey and greenish building. West of that building is a smaller one that looks a bit like a church. On that smaller buildings north wall in the middle you find this tag.

Tag 54

North of the green building, is a white one with red canopies. On its eastern wall is the tag.

Tag 55

To the east you find the Alhambra club. On its western wall north of the entrance is the tag.

Tag 56

North of the building from tag 54 (and east of the Alhambra) is another tall building. On its north wall close to the western end of it, is this tag.

Tag 57

This tag is on a northwest facing wall of a building. Go straight east from the last tag, past the Alhambra and stop where the street curves to the south. You stand right now south of a building that is built diagonally to the street. The tag is on that building. Circle it around to the west so you get to the north side, and check the walls you will see it fast in a corner there.

Tag 58

Go back to the street. There is an alley between the buildings, right in the curve you stopped at. Take that alley and keep going on that street to the east. Stop before the bridge that goes over the street. Left (to the north) you will see two low houses that have an archway in between them. Enter that arch and you find the tag on the second house to the north on your right side. The tag is on a wall facing west.

Since this is pretty close to the Johnsons house, it is a good idea to save and restock on paint there.

Tag 59

From Tag 58 follow the street to the east and take the first road to the left (north) over the bridge. After the bridge you have small houses on the left side. The first has a board fence, the second one is violet. The tag is under the small roof (car port) on the north side of the violet house.

Tag 60

Follow the street north, turn left to the west. Straight ahead is a tall yellow building, the County General Hospital. On its eastern most wall is an indent. Inside that indent, on the short wall that faces south, is the tag. It is a bit hard to see with all those shrubs there but you will find it.

Tag 61

The street just north of where the last tag was (north of the hospital) goes east. Follow it. Before you cross the train tracks, there is a building to the north that looks like a triangle. It's a church of some sort and has a colorful glass front in the south. Go behind the fence close to the south wall of that church and look to the west. There in an indent you see the tag on a wall facing east.

Tag 62

Still the same street, cross the railroad to the east. Ignore the first street to the north and stop at the next intersection. You your left is a small blue building that is labeled liquor store. Go around it to the north side. The tag is on a wall that faces south, just north of that blue building.

Tag 63

Take the road east of the blue building and go north. Go straight at the intersection and then you see a blue building to your left. There is an opening leading down into a parking garage, take it. The tag is there on a wall facing east, about in the middle of it.

Tag 64

This underground parking has an exit to the northwest, take it. Go straight across the train tracks and on to the street going west from there. Look for a hole in the fence to your right (north). There is a pole and a hole in the fence about in the middle of the block. Behind it is a motel in a pinkish orange and at its southern wall you find the tag below a staircase.

Tag 65

Follow the street to the west. It ends in front of the park. Turn left (south) and then again left into the alley between the buildings here (east). On the wall facing south, about in the middle of the block is the tag. This is also the point where you start out the game.

Tag 66

One block north you find a strip mall. On its southwestern end is a "Discount Warehouse" and next to it to the east a "Sub Urban" cloth store. On the backside of the cloth store, the wall facing north is the tag. You can get there if you circle the building around to the west.

Tag 67

Take the street on the west side of the last tag and go to the north until the road ends. Ahead to the north are multiple small bright buildings. A bit to the left is one in pink. Between that pink and the one to the east of it is a thin alley. In that alley, on the building to the east, with the wall facing west is the tag. ITs a yellow one and very hard to see there.

Tag 68

Exit the alley to the north, look to the northeast. You see some ramps going up the hill there, just across the street. On a wall facing west, at the base of those ramps is the next tag. It is just behind the palm that grows there.

Tag 69

Follow the street you are on to the east. Stop in front of the train tracks. Follow the tracks north to the tunnel and look on the western wall of the tunnel entrance to find the tag.

Tag 70

Just west of the tracks is a small way that goes north up the hill. It's not a street but it goes all the way to the next road. In the middle is a police bribe, so you will know you are on the right track. When you reached the top you see two trailers ahead. Look up to the left (north west) and you see a building with some wide stairs. On that buildings north wall in the western corner is the next tag.

Tag 71

Follow the street south of that building to the west. After you are past the billboards, look out for a bluish building on the left side (south) of the road. It is the second last on the left, the next one is yellowish. On that blue buildings west wall is the tag. There is a small alley in between the two buildings.

Tag 72

Follow the street to the west, but do not go under the bridge, instead, drive up the dirt to your right and head west on the highway (you are doing this during one of the story missions as well). Follow the highway to the west, take the middle road at the fork. After the second tree on your right (north side of the road) you can see the road that split off, going upwards and over your road. Stop here where the road you see starts to go upwards. At the base of that very ramp, on the wall of it facing west is the tag, on its southern corner. If you drive under any bridge, you went too far.

Tag 73

Track back to the road we were before, that went over the steep hill. Drive down the dirt you came up to get to the highway then drive to your right (south)and under the bridge this time. At the intersection look to your right (south west) and you see 4 identical buildings, like the ones we saw before, with an arch way in them. They have an orange color. The second archway from the west (your right) is where you want to enter. The tag is on the wall facing east. It has two trees planted in that area, the other besides it have each a big palm planted there.

Tag 74

The two blocks south are occupied by glenpark with its pond. Go to the north end of the pond. The tag is under the bridge that goes over the pond, next to the water on a wall facing south. Just south of you here is an oyster in the middle of the pond, which you might as well collect now if you want to do that ever. And just north of here, in the tunnel that goes under the bridge is a police bribe (always good to know where those are).

Tag 75

This tag is in an alley south of the pond. When you go down the street that's going directly over the pond to the south, you have ahead a mall with a few shops, the right most sign says "Optica". Next to it on the right (west) is a small alley. On that buildings eastern wall (just to your left) inside that alley is the tag.

Tag 76

South of the last tag and a bit to the east is the hospital. West of the hospital is a skate park. Go inside the skate park and then to the northeast corner. There at the wall facing south is the tag.

Tag 77

Go down the street that is north of the skate park to the west. Straight ahead are a couple of wide steps that lead between some tall buildings. Go up those stairs and keep going straight west. There are two trees planet there behind a fence. A bit to the southwest of those trees is the tag on a wall facing north.

Tag 78

From tag 77, head northwest and you exit at an intersection with a billboards post on your side of the street. Look across the intersection northwest where there is a tall building. Go to its eastern wall and follow it a bit. When the wall goes further to the west look at the wall that is facing north. You can see the tag there and in the background to the left the billboard you were just at.

Tag 79

Take the street to the east of the building, go north. Turn left. Watch the buildings to your left. When the buildings make an opening, just after the buildings that says Coin Laundry on it, there is a building with horizontal stripes on it. The tag is on a wall facing north, on that building with the stripes. The wall is a bit back from the street, further south. The columns might hide it from your view so look carefully behind them, close to where stairs go down.

Tag 80

A street goes directly north here. At the end of it you have a large building in front of you with yellow banners saying Opera and red ones saying Bingo on it. On the map you can see the large highway intersection to your northeast. Go to the east wall of this building and you find two green dumpsters. On the northern end of that wall next to the dumpsters, is the tag.

Tag 81

Take the street south of that building and head west (same street you were on before). You have to drive a few blocks here to the west. On your right (north) comes a building that is yellow and has a few blue trims. It's the Trans Fender building where you can upgrade your car, and right next to it is the pay and spray (to the west). On the yellow Trans Fender building, on its eastern wall is the tag.

Tag 82

Go north from the last tag and follow that street to the west. At the beginning of the next block, the tag is at a wall facing north, at the eastern end of that block. There are some boxes for news papers in front of it.

Tag 83

Go back to tag 81 next to the yellow trans fender building and head south on that road. At the end of it, drive east (left). Now you are on the street with the stars on the sidewalk. Stop at the next intersection to your right. Just go around the corner and there is the tag on the wall of the building you stopped next to, facing north.

Tag 84

From the last tag go south and take the next road to the right (west). The street ends in an intersection and you see straight ahead a shop called "Abstract grooves". Look to your left (south) and you see a store in red white and blue, that is called "Phat Discs". Turn to the east and you see the tag on the second level, on a wall facing west. You can't jump up there but there are some stairs on the west side of the building. It is a heavy patrolled area so be careful.

Tag 85

Take the road just north of the last tag and drive to the east. When you hit the big road (in front of Ammunation) that goes north and south through a major part of the city, go south on it. Stop after at the second block to your west (right). The second building from the north is a white colored one with horizontal blue stripes and it is built sort of on stilts. No the north wall of the basement there, when you go down the ramp, on the eastern area is the tag.

Tag 86

This tag is on the south wall of the big police station downtown, the western corner of it. Take the big road to the east, southward. The second road that goes to the east, take that one. You will have to drive over the meridian, but its shallow and shouldn't pose any problem. Now follow this street to the east. On your left comes an open area with some sculptures in violet (sort of walls). After that is the police station, again to your left, north of the road you are on. Ahead is the highway, if you go under it, you are too far.

Tag 87

Southwest of the police station is a another large building that has USA flags outside it. The tag is on the northern wall, west of the entrance.

Tag 88

Take the road north of the last building and go to the west. There is a food market to your left and the storm drain to your right. After the storm drain on the right side, is a wall facing south. The tag is on that wall. The tags color and the walls color blend into each other its extremely hard to see. It is to the right of the two posters there and left of the three windows. It really is very hard to see, but it is there. In case of doubt, spray the area between the posters and the windows and you will see your tag coming to life.

Tag 89

From the intersection to your west, look northwest. The building block to the west of the block that's north of you, is where you want to go. The tag is on the east side, on the upper floor, on a wall facing south. To get there use the stairs on the south side of the building.

Tag 90

Take the road south of the last tag, and drive west. Take road to the right when the one you are on ends, and then the second one to the left (west). The tag is in the block to your right (north). When the pink low building to your right ends, a small alley opens up. The tag is on the bright building west of the pink one, on a wall facing east. You have to climb up to it. You can't jump up just by standing next to the wall. You have to walk on the ledge of the tree next to it, and jump from there while running. If this is too complicated for you, grab a car and use it as a step ladder.

Tag 91

Go west on the street south of the last tag until you get to the block that has the water channel in it that goes south. There is a jetty down there at the channels north end. At the wall facing south closest to the jetty is the tag.

Tag 92

This tag is in the block west of the last tag. Approach the middle of it from the east, there is a parking space there. The tag is on the wall facing east, a bit in the northern part of it. The building north of the parking space has a police bribe at its eastern front, so you know you got the right place. There is also a billboard on two red posts that advertises "Ranch" and faces east.

Tag 93

Go north on the street east of the block you are in. Cross two intersections and take the third one left to the west (you can only go left or right here). Look out for a pink building on the right, low, that says "Vinyl Countdown". On the south side, go to its eastern end, there is a small edge coming out. On that wall facing west is the tag.

Tag 94

Take the road from the tag directly south and drive until it ends. Turn right here to the west and then take the next one left to the south, that goes down to the pier. Drive all the way down to the railing. Now turn around looking north. To your right are some stairs going to the north. Climb them and you see the tag to your left on a wall facing east.

Tag 95

Drive back north. But before the road starts to climb there are stairs to your right (east side) of the road that lead down. Go down those and turn right to the east. a bit to your left you see a sign on a building saying "PAY N SPRAY". Go to the south side of that building, on the lower level where you currently are and the brick wall is. Near the western end of that wall is the tag, facing south.

Tag 96

Drive east to the next pier (grey area on the map) that goes into the ocean to the south. The building to the west of the opening in the line of houses where the entrance to that pier is, has the tag on its northeast facing wall at the corner.

Tag 97

Follow the big road north of the last tag to the east. Just after it curves south, there is one last building on the left side of the road. The tag is on its east wall facing the street.

Tag 98

From the last tag take the road to the east that is just north of the tag. Follow it until you can take the road to the south that snakes up the hill. Follow that to top of the hill. Go to the building at the west end of the hill. There is a ramp that goes up in a twist on its northeast corner. Go up and keep going around that round structure. The tag is facing southeast on that structures wall (the northern one of the two that you can see on the roof).

Tag 99

Go down the curved road again, turn right and the next one again right (south). follow that street as it curves to the east. Now comes the tricky part. Instead of using the road, we cut across the grass to the street that runs parallel more to the south. Now turn around and go west. There is a shorter way, but I lead you by the street so you surely find it. At the first road, go left and then left again on the circle and exit the circle to the left again, so you face east now. Straight ahead is a tall building with the airports control tower on it. Go to the eastern end of it and there to the south wall. the tag is on a wall facing south, next to the glass front.

Tag 100

Last one. From the last tag, turn west and go west through that circle traffic. Keep going west. You hit the highway, turn left and keep going south. You should pass an overhead sign with arrows pointing south for Willowfield and Ganton. Keep going south and follow the highway as it curves to the east. Now there is a tunnel ahead. Before you start going down from the ground level, stop and get out of your vehicle. There is a ledge on the inside of the fence (north side). Walk east next to the highway on that ledge. You see a billboard for "Homies" over the tunnel entrance. In front of you and a bit to the left is the last tag, on the wall facing west.

Congratulations you collected all 100 tags!