Create SharePoint 2013 Custom Content Type using Visual Studio

Add a Content Type Item in the SharePoint Project

<?xml version="1.0" encoding="utf-8"?>
<Elements xmlns="http://schemas.microsoft.com/sharepoint/">
  <!-- Parent ContentType: Contact (0x0106) -->
  <ContentType ID="0x0106008E38D5B2B38B4417A0B35663615FAEF7" Name="RetailContact_Decl" Group="Custom Content Types" Description="My Content Type" Inherits="TRUE" Version="0">
    <FieldRefs>
      <FieldRef ID="{F55DE332-074E-4e71-A71A-B90ABFAD51AE}" DisplayName="$Resources:core,Assistants_Phone_OL;" Name="AssistantNumber" Sealed="TRUE" />
      <FieldRef ID="{7546ad0d-6c33-4501-b470-fb3003ca14ba}" DisplayName="$Resources:cmscore,column_contactname_displayname;" Required="FALSE" Description="$Resources:cmscore,column_contactname_description;" Name="PublishingContactName" Sealed="TRUE" />
    </FieldRefs>
  </ContentType>
</Elements>

Specify Parent Content type

Add new columns as required

Deploy the solution

The feature should be automatically activated.. You should be able to see your Content Type in the target Site Collection