GM Blasts San Francisco in Lawsuit Over $108 Million Tax Bill

General Motors Co. said in a lawsuit that San Francisco unfairly taxed it $108 million over seven years, despite the automaker having very low sales and almost no personnel in the city.

The company said that San Francisco used the presence of its Cruise self-driving unit to tie its tax bill to a portion of GM’s global revenue, which meant more than $3 billion was subject to city taxes last year alone. GM argued that San Francisco-based Cruise is wholly separate from GM and only began generating a small amount of revenue last year.

“GM’s core automotive business does not ...