During 2017, you could not disable Google tracking of your smart phone.
During most of 2017, Android devices were collecting the cell tower identification code and sending that to Google, even when Location services were turned off.
Google collected this data even when devices had no SIM card. If connected to WiFi, the devices sent the data over WiFi instead.
Devices with a cellular data or WiFi connection appear to send the data to Google each time they come within range of a new cell tower. When Android devices are connected to a WiFi network, they will send the tower addresses to Google even if they don’t have SIM cards installed.
Google says after being notified of this in late 2017, they disabled the feature (or bug … ever notice that 100% of privacy bugs err on the side of collecting your data, rather than preserving your privacy?)