Exactly why I cherry-picked that example; it's consistent with the parent's Ohio example in that most transients flying to SF via SFO don't even realize that they're technically in a different city/county.
Similar situation with Julington Creek Plantation and Fruit Cove; both are technically in the same county (St. Johns County) and literally butt up against each other, and yet the former pays Jacksonville (Duval County) sales tax.