CJ will be introduced to gang tags in the Tagging Up Turf mission in GTA: San Andreas, and thereafter you'll be able to hunt out all 100 tags.
Simply finding them isn't enough - you'll need to spray over them with your own gang's tag, increasing your respect. You'll need all 100 tags if you want to 100% the game. Luckily, they're all in Los Santos, so you can complete this quickly.
When 100 tags are done, you'll receive the following rewards:
- The AK-47, Sawn-off Shotgun, TEC 9 and Molotov Cocktail will spawn in the Johnson House kitchen;
- Grove Street gang members will see their arsenals improved to Desert Eagles, SMGs and knives.
Be mindful that you'll need Spray Paint in order to spray over tags. This can be found upstaits in the Johnson House after the mission is complete.
It costs 29 units of paint per tag, and using it in public is akin to using a pistol - it will count as a crime and increase your wanted level if seen.